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petitioner $4,400 per month in alimony. Their Marital Settlement
Agreement specified that for tax purposes the $4,400 monthly
payment would not be includable in petitioner’s gross income and
would not be deductible by Levy.
Their Marital Settlement Agreement provided that Levy would
be solely responsible for the 1991 through 1999 tax liabilities
(which were estimated to total over $718,000 as of June 28, 2001)
and the previously discussed 1979 deficiency.3
On August 23, 2002, Levy filed a petition with the United
States Bankruptcy Court for the Southern District of Florida,
seeking relief under Chapter 7 of the Bankruptcy Code. On
December 2, 2002, Levy was granted a discharge in his bankruptcy
proceeding, discharging him from, among other things, his 1979
and 1991 through 1999 Federal income tax liabilities.
E. Petitioner’s Request for Relief From Joint Liability for Tax
Under Section 6015
On June 12, 2001, petitioner filed with respondent Form
8857, Request for Innocent Spouse Relief, in which she sought
relief from joint liability for 1979 and 1991 through 1999.
Petitioner’s Form 8857 stated, in pertinent part:
The taxpayer [petitioner] has been living in a separate
dwelling from her husband from late in 1994 through
current. Although the taxpayer filed jointly with her
3 The agreement refers to a 1989 deficiency, not the 1979
deficiency. We infer from the nature of this controversy and the
entirety of the record that the agreement intended to refer to
the 1979 deficiency.
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