Louise Coleman, Petitioner, Fred L. Nubin, Intervenor - Page 5

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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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