- 43 -
returns for those years. See Knorr v. Commissioner, T.C. Memo.
2004-212 (noting Tax Court’s consistent application of principle
that provisions providing relief from joint and several liability
were designed to protect the innocent, not the intentionally
ignorant); cf. Ewing v. Commissioner, 122 T.C. at 47-49.
Levy’s concealment of his nonpayment of taxes and gambling
problem weighs in favor of granting petitioner relief for 1991
through 1995, but not for 1996 through 1999.
9. Conclusions
Although it is undisputed that petitioner meets the
threshold conditions of section 4.01 of Rev. Proc. 2000-15,
supra, she does not qualify for relief under section 6015(f) for
1991 through 1999 under section 4.02 of Rev. Proc. 2000-15
because, among other things, she has failed to establish that she
will suffer economic hardship if relief is not granted.
Petitioner, however, may still qualify for relief under section
6015(f) if, taking into account all the facts and circumstances,
it is inequitable to hold petitioner liable for all or part of
the unpaid liability. Rev. Proc. 2000-15, sec. 4.03, 2000-1 C.B.
at 448-449.
As previously discussed, petitioner had no knowledge or
reason to know, at the time she signed the returns for 1991
through 1995, that Levy would not pay those tax liabilities.
Indeed, Levy concealed from her for some time his nonpayment of
Page: Previous 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 NextLast modified: May 25, 2011