- 2 - Respondent determined a deficiency of $2,512 in petitioner’s Federal income tax for the year 2001. The sole issue for decision is whether petitioner is entitled to relief from joint liability under section 6015 for 2001 Federal income taxes.2 Some of the facts were stipulated. Those facts, with the exhibits annexed thereto, are so found and made part hereof. Petitioner’s legal residence at the time the petition was filed was Lancaster, Tennessee. Petitioner filed a timely 2001 Federal income tax return jointly with his spouse, Debbie A. DeFore (Ms. DeFore), on April 15, 2002. On November 6, 2002, petitioner and Ms. DeFore were divorced by a Texas State court. On July 28, 2003, separate notices of deficiency were issued to petitioner and Ms. DeFore in which respondent determined a deficiency of $2,512 in Federal income tax for the year 2001. The sole adjustment in both notices of deficiency was the inclusion in gross income of $9,877 that was not reported on the joint 2001 Federal income tax 2 The deficiency included a determination by respondent that petitioner and his former spouse, Ms. DeFore, are liable for self-employment tax on Ms. DeFore’s unreported income. The Forms 1099-MISC, Miscellaneous Income, Ms. DeFore failed to include with her 2001 tax return stated the amounts she received were nonemployment compensation, thus making her liable for self- employment tax. Petitioner bears the burden of proof on this issue, and he did not contest respondent’s determination at trial; therefore, he is deemed to have conceded respondent’s determination. As a result, petitioner and Ms. DeFore’s 2001 tax return will be adjusted to reflect a deduction for one-half of the self-employment tax due for the year 2001.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011