Catherine Rosenthal - Page 1

                                 T.C. Memo. 2004-89                                   

                               UNITED STATES TAX COURT                                

                         CATHERINE ROSENTHAL, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2601-01.             Filed March 26, 2004.                  

                    P and H filed a joint 1996 Federal income tax                     
               return on which H failed to report a taxable                           
               distribution from his individual retirement account                    
               (IRA).  P was not aware of the existence of the IRA                    
               distribution at the time the 1996 return was filed.                    
               The omission was discovered in 1998 and, on Nov. 22,                   
               1998, after H’s death on Sept. 1, 1998, P filed an                     
               amended 1996 return and paid the additional tax                        
               attributable to the omitted income.  P also paid the                   
               interest on the additional tax on Feb. 10, 1999.  P                    
               claimed relief from joint liability for the additional                 
               tax under sec. 6015(b), (c), and (f), I.R.C.  Her claim                
               was denied by R.  P timely filed a petition with this                  
               Court pursuant to sec. 6015(e), I.R.C., seeking review                 
               of R’s denial of innocent spouse relief.                               
                    1.  Held, because there is no tax deficiency, P is                
               ineligible for relief under sec. 6015(b) and (c), I.R.C.               

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