- 4 -
the record, during the period April 15, 1993 through 1999, that
reflect communications by petitioner to respondent.
On December 18, 2000, petitioner filed Form 8857, Request
for Innocent Spouse Relief, for 1979. Respondent issued a letter
dated December 10, 2001, in which petitioner was advised that (1)
she was entitled to relief under section 6015(b); and (2) she was
not entitled to a refund of the payment made April 15, 1993,
since any refund was limited to payments made within the 2 years
immediately preceding the date of filing the Form 8857.
Petitioner disagreed with respondent and requested review by the
IRS Appeals Office. After review, the IRS Appeals Office issued
a Notice of Determination dated February 10, 2003, reiterating
the position described above. A timely petition was filed in
response to the notice of determination.
Discussion
Spouses filing a joint Federal income tax return are jointly
and severally liable for all taxes due. Sec. 6013(e); Cheshire
v. Commissioner, 115 T.C. 183, 188 (2000), affd. 282 F.3d 326
(5th Cir. 2002). Under certain circumstances, however, section
6015 provides relief from this general rule. Fernandez v.
Commissioner, 114 T.C. 324, 326-328 (2000). In fact, respondent
determined that petitioner is entitled to relief under section
6015(b). However, section 6015(g)(1) provides that in general a
credit or refund shall be allowed “notwithstanding any other law
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011