Sandra Browda, Petitioner, and David Browda, Intervenor - Page 7

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               Petitioner and intervenor were divorced in 2001.                       
               On October 1, 2001, petitioner submitted to respondent a               
          Form 8857, Request for Innocent Spouse Relief, requesting section           
          6015 relief.  Petitioner lived apart from intervenor during the             
          12-month period preceding her request.                                      
               On November 5, 2001, petitioner submitted to respondent a              
          completed Innocent Spouse Questionnaire and related attachments.            
               On November 14, 2001, respondent received from intervenor a            
          Form 12507, Innocent Spouse Statement, and a Form 12508, Innocent           
          Spouse Information Request.                                                 
               On March 11, 2002, respondent sent a preliminary letter to             
          petitioner notifying her that she was not entitled to relief                
          under section 6015.                                                         
               In April 2002, petitioner submitted to respondent a Form               
          12509, Statement of Disagreement.  Petitioner also submitted a              
          Form 433-A, Collection Information Statement for Wage Earners and           
          Self-Employed Individuals.                                                  
               On October 11, 2002, respondent issued a notice of                     
          determination advising petitioner that she was not entitled to              
          relief under section 6015.                                                  
          Discussion                                                                  
               As a general rule, spouses filing a joint Federal income tax           
          return are jointly and severally liable for all taxes shown on              
          the return or found to be owing.  Sec. 6013(d)(3); Cheshire v.              






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