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refunds for the taxable years 2000, 2001, and 2002 were applied
to the joint income tax liability owing for 1989.
On December 2, 2002, respondent received from petitioner a
Form 8857, Request For Innocent Spouse Relief. On January 3,
2003, respondent received from intervenor a Form 12507, Innocent
Spouse Statement. On December 5, 2003, respondent issued to
petitioner a Final Notice denying her request for relief. This
case is based on that Final Notice.
Section 6015 allows an individual to seek relief from joint
and several liability on a joint return. Section 6015(c) allows
proportionate tax relief through allocation of the deficiency
between individuals who filed a joint return.
Respondent met with petitioner and intervenor. Based on
that interview and documents provided, respondent concluded that
petitioner is entitled to relief under section 6015(c) with
respect to the 1989 and 1990 liabilities remaining unpaid.
When asked during trial whether intervenor was saying
petitioner omitted the income from the returns, he responded:
“No.” Intervenor admitted that petitioner’s only relationship to
the tax returns in question was that she signed the returns. The
record shows that the business was intervenor’s. He was the one
who initially started the business, and he was the one who
carried on the business. Intervenor was the one who reported
self-employment tax. Petitioner testified that intervenor always
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