Shuang-Di Sun Bennett - Page 15

                                       - 14 -                                         
          III.  Statutory Relief Under Section 66                                     
               Having concluded that petitioner’s share of community income           
          is $45,713, we consider the application of section 66.  Under               
          certain circumstances, section 66 provides that a taxpayer may be           
          relieved of liability on community income.  Section 66(a)                   
          addresses the treatment of community income in the case of                  
          spouses who live apart.  Section 66(b) allows the Secretary to              
          disallow the benefits of community property laws if the taxpayer            
          acted as if he or she were solely entitled to the income and                
          failed to notify his or her spouse of the nature and amount of              
          the income before the due date for filing the return.  Section              
          66(c) provides a taxpayer with relief if certain circumstances              
          are satisfied.                                                              
               Under the circumstances of the present case, petitioner is             
          not eligible for the type of relief provided by section 66(a) and           
          (b).  Section 66(a) does not apply because petitioner and Mr.               
          Bennett lived together in 1998.  Section 66(b) allows the                   
          Commissioner to disregard the benefits of community property                
          laws, and in the present case, petitioner is seeking relief from            

          Juice considered any of the payments as improper or illegally               

Page:  Previous  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  Next

Last modified: May 25, 2011