- 11 -
In summary, we hold that petitioner does not qualify for
relief under section 6015(b) with respect to unreported
unemployment compensation and the disallowed itemized deductions.
However, based on the foregoing, we hold that petitioner does
qualify for relief under section 6015(b) to the extent the
deficiency for the taxable year 1998 relates to adjustments to
Schedule C and to the resulting adjustment to the self-employment
tax.
For the remaining adjustments not entitled to relief under
section 6015(b), namely, the unreported unemployment compensation
and the disallowed itemized deductions, we next consider whether
petitioner is entitled to relief pursuant to section 6015(c).
2. Section 6015(c)
Section 6015(c) allows a taxpayer who is eligible and so
elects to limit his or her liability to the portion of a
deficiency that is properly allocable to the taxpayer as provided
in section 6015(d). Sec. 6015(c)(1). In the present case, the
unreported unemployment compensation and the disallowed itemized
deductions are all allocable, at least in part, to petitioner.
Petitioner has the burden of proving the portion of the
deficiency allocable to him, and respondent has the burden of
proving actual knowledge of the item giving rise to the
deficiency. See sec. 6015(c)(2), (3)(C). Petitioner did not
establish what portion of the deficiency attributable to the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011