- 2 - petitioner’s request for relief from joint and several liability under section 6015(f) for those years. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue. All amounts have been rounded to the nearest dollar. FINDINGS OF FACT Some of the facts have been stipulated, and the stipulated facts are incorporated in our findings by this reference. At the time that the petition in this case was filed, petitioner resided in Keyport, New Jersey. Background Petitioner and Frank Mazzilli (Mazzilli) were married in 1970. They had two children during their marriage. Between the time that petitioner married Mazzilli and September 1992, petitioner was a homemaker. Mazzilli became unemployed for a period of approximately 17 weeks during 1992. As a result of Mazzilli’s unemployment, petitioner and Mazzilli exhausted their savings and could not make the monthly mortgage payments on their home. In order to help alleviate her family’s financial difficulties, petitioner began to work as a receptionist at Monmouth Associates in Internal Medicine, P.A., in September 1992. At the time that petitioner began working as a receptionist, she completed Form W-4, Employee’s WithholdingPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011