- 2 - Respondent determined a deficiency in petitioner’s Federal income tax for the taxable year 2000 of $668. The issues for decision are: (1) Whether petitioner is entitled to relief under section 6015(b) or (c); and (2) whether respondent abused his discretion in denying petitioner’s request for relief from joint and several liability under section 6015(f). Background Some of the facts have been stipulated, and the stipulated facts are incorporated in our findings by this reference. Petitioner resided in Lexington, North Carolina, at the time she filed the petition herein. Petitioner was married to Max Gilliam in 1992. In July 2000, Mr. Gilliam and petitioner separated. Petitioner remained in the marital residence until sometime in 2001. Sometime in 2002 Mr. Gilliam and petitioner were divorced. During the taxable year 2000, Mr. Gilliam received wages of $18,034, and petitioner received wages from three separate employers totaling $4,464. Petitioner filed a joint Federal income tax return with Mr. Gilliam for the taxable year 2000 sometime in January 2001. The joint return was prepared by Mr. Gilliam and signed by both petitioner and Mr. Gilliam. The return reported wage income of $18,034. Attached to the return were four Forms W-2, Wage and Tax Statement. One of the Forms W- 2, reflecting wages of $18,034, was issued to Mr. Gilliam. ThePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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