- 5 - On July 26, 2001, petitioner filed a Form 8857, Request for Innocent Spouse Relief, for 1998 requesting a refund of $923. On February 28, 2002, respondent sent petitioner a preliminary denial of her request for relief pursuant to section 6015(f), because the liability had been paid in full before petitioner filed her claim. On March 12, 2002, petitioner filed a Statement of Disagreement regarding the denial of her request for relief. On March 28, 2002, respondent issued a final notice denying petitioner relief from the 1998 joint liability. Respondent’s denial rested solely upon Rev. Proc. 2000-15, sec. 4.01(4), 2000- 1 C.B. 447, 448, which requires, with certain exceptions, that the disputed tax liability must remain unpaid in order for the Internal Revenue Service (IRS) to consider a request for equitable relief under section 6015(f). In denying petitioner relief under section 6015(f), respondent did not consider all of the factors set forth in Rev. Proc. 2000-15, supra. Petitioner timely filed a petition seeking redetermination of respondent’s denial of relief from joint liability for 1998.2 A trial was held on December 3, 2002. On April 21, 2003, we filed our opinion in Washington v. Commissioner, 120 T.C. 137 (2003), in which we held that section 6015 applies to the full amount of any preexisting tax liability 2Petitioner’s ex-husband, Mr. Ziegler, died on May 10, 2002, before respondent notified him of these proceedings.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011