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Secs. 7481(a)(1), 7483. At no time during the prior proceeding
did petitioner assert a claim for relief from joint and several
liability.
On January 6, 2001, petitioner filed with respondent Form
8857, Request for Innocent Spouse Relief (And Separation of
Liability and Equitable Relief), with respect to the taxable year
1993. Petitioner attached to Form 8857 a copy of his and Ms.
Pena’s divorce decree upon which decree he claims that he is
entitled to relief from liability under section 6015.
On June 19, 2002, respondent issued to petitioner a final
notice of determination denying petitioner’s claim for relief
under section 6015(b), (c), and (f).
Petitioner timely filed with the Court a petition for
determination of relief from joint and several liability for the
taxable year 1993.4
Respondent filed a motion for summary judgment on the ground
that section 6015(g)(2) bars petitioner from relief under section
6015. Petitioner filed an objection to respondent’s motion
alleging, inter alia, that section 6015(g)(2) does not apply in
the instant case to preclude him from claiming relief under
4At the time that the petition was filed, petitioner resided
in Houston, Texas.
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