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House payment $693
Oil 200
Gas & electric 200
Auto fuel 50
Car insurance 51
Phone 35
Clothing 200
Recreation 160
Credit card 80
Food 800
Medical 60
Hair cuts 50
Cable 42
Lawyers 100
Child care 100
On June 25, 2001, respondent determined petitioner was not
entitled to relief from the deficiency for tax year 1997 pursuant
to section 6015 because petitioner did not file a joint tax
return for that year. Respondent granted petitioner relief from
joint liability for the deficiencies for 1995 and 1996 pursuant
to section 6015(c).
Despite the parties' agreement that the 1996 underpayment is
solely attributable to Mr. Keitz and respondent's examiner's
determination that Mr. Keitz bears the legal obligation for the
underpayment, respondent determined petitioner was not entitled
to relief for the $4,850 underpayment of tax for tax year 1996
pursuant to section 6015(f). Respondent contended that
petitioner: (1) Failed to prove a belief that the tax would be
paid; (2) did not fulfill her duty to inquire as to whether the
tax would be paid; and (3) failed to show that it would be an
economic hardship for her if relief were denied.
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Last modified: May 25, 2011