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other three Forms W-2, reflecting total wages of $4,464, were
issued to petitioner.
The Form W-2 issued to Mr. Gilliam reflects withholding of
$1,077. The three Forms W-2 issued to petitioner reflect zero
withholding. The Federal income tax return for 2000 reflected a
refund of $1,077. Petitioner and Mr. Gilliam received the refund
check and divided the proceeds.
After the separation and divorce, petitioner earned small
amounts of income from wages. Petitioner has experienced
economic hardship since her separation and divorce.
Respondent determined in a notice of deficiency that
petitioner and Mr. Gilliam omitted $4,464 in wage income from
their jointly filed 2000 Federal income tax return. In her
petition, petitioner does not dispute the omitted income but
rather asserts that she is entitled to relief under section 6015
because she did not prepare the return and did not know that her
wage income was omitted from the return.
Discussion
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse is jointly and severally liable for the
entire tax due. Sec. 6013(d)(3). A spouse may seek relief from
joint and several liability under section 6015. A spouse may
qualify for relief from liability under section 6015(b), or if
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