- 4 - 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 alwaysPage: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011