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return. This omitted income consisted of two information returns
filed by third-party payors evidencing payments of nonemployee
compensation to Ms. DeFore during the year 2001. One of the
information returns was for payments by TJR Partnership in the
amount of $4,642, and the other information return was for
payments by S G, Inc., in the amount of $5,235.
Petitioner filed a timely petition in this Court. Ms.
DeFore has not petitioned this Court. Petitioner’s sole position
is that he is entitled to relief from joint liability under
section 6015. After the petition was filed, petitioner filed
with the Internal Revenue Service Form 8857, Request for Innocent
Spouse Relief. There is no indication in the record that
respondent acted on this request. Respondent, pursuant to Rule
325 and King v. Commissioner, 115 T.C. 118 (2000), served notice
of this proceeding on Ms. DeFore; however, Ms. DeFore has not
intervened in this case, nor did she testify at the trial.
Petitioner was married to Ms. DeFore from 1993 until 2002.
Both are natives of Texas, and they resided in Texas during their
marriage. Petitioner was a pipe fitter and had been employed as
such since 1987. Prior thereto, petitioner attended 2 years of
community college in Alvin, Texas, where he studied courses such
as mechanical drafting, agriculture, and real estate. Although
he took the real estate examination, petitioner has never been
employed in that capacity or in any of the fields he studied in
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