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Commissioner, 114 T.C. 333, 341 (2000); Rowe v. Commissioner,
T.C. Memo. 2001-325; Martin v. Commissioner, T.C. Memo. 2000-346.
Respondent did not call Jorgensen to testify. Respondent
failed to prove that, at the time petitioner signed the 1999
joint return, she had actual knowledge of the omission of the
nonemployee income from the return.
Conclusion
Petitioner is eligible for relief under section 6015(c), and
respondent has failed to nullify her election by demonstrating
that she had actual knowledge of the item giving rise to the
deficiency at the time she signed the joint return.
Respondent erred in denying petitioner relief under section
6015(c). Petitioner has no liability for the deficiency.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be
entered for petitioner.
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