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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.
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