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Background
Petitioner timely filed a petition requesting a review of
respondent’s denial of her request for equitable relief under
section 6015(f) following respondent’s denial of such relief in a
notice of determination issued on November 22, 2002. Respondent
denied relief solely because petitioner’s Form 8857, Request for
Innocent Spouse Relief (And Separation of Liability and Equitable
Relief), was untimely. Respondent argues that the 2-year period
began with the first collection activity on May 17, 1999. At
the time the petition was filed, petitioner resided in
Birmingham, Alabama.
Petitioner and her former spouse filed a joint Federal
income tax return for 1997 (the return). The return was dated
October 14, 1998. The return showed a joint tax liability of
$11,252. The only payment made regarding this liability was the
withholding from petitioner’s earnings as a teacher in the amount
of $3,137, leaving an unpaid liability of $8,328. Petitioner’s
former spouse was a self-employed veterinarian and no estimated
tax payments were made regarding his business income. The unpaid
liability for 1997 and related additions to tax and interest are
the source of the present dispute.
On May 17, 1999, respondent withheld a $291 refund
petitioner claimed on her 1998 individual Federal income tax
return to partially offset the unpaid 1997 joint liability (the
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Last modified: May 25, 2011