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Respondent determined a deficiency in petitioner’s Federal
income tax for the taxable year 1998 of $7,128 and a penalty
pursuant to section 6662 of $1,426. 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 Chocowinity, North Carolina, at the time he
filed the petition herein.
Petitioner and Dorothy L. Moore (Ms. Moore) were separated
in July 1999, after 17 years of marriage. Sometime prior to
1998, Ms. Moore began operation of Wee Ones Child Care, a day
care business, as a sole proprietorship. Ms. Moore operated the
business during the taxable year 1998.
Petitioner, who did not complete high school, worked full
time as a maintenance supervisor for Flanders Filters and
received wages during 1998. Petitioner did not read well and
relied on Ms. Moore during the marriage for business matters,
including tax preparation.
While not directly involved in the operation of Wee Ones
Child Care, petitioner assisted Ms. Moore financially with the
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