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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