Wayne Payne and Dorene J. Payne - Page 20

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          testified that a deposit of $5,658.33 in 1995 was from Mr.                  
          Payne’s sale of old sporting goods at auction.  The record                  
          contains copies of the two deposited checks.  Neither Mrs. Payne            
          nor Mr. Payne estimated Mr. Payne’s cost for the items he sold.             
          The record does not contain any additional evidence of Mr.                  
          Payne’s basis in the items.  Petitioners have not met their                 
          burden of proving that the two deposits were not taxable income             
          to them.  Therefore, $3,681 and $30,953.94 in additional bank               
          deposits are includable in petitioners’ income for 1993 and 1995,           
          VI. Innocent Spouse Relief Under Section 6015                               
               Petitioners argue that Mrs. Payne is entitled to relief from           
          petitioners’ joint liabilities for 1993, 1994, and 1995 under               
          section 6015.  Married taxpayers who elect to file a joint                  
          Federal income tax return are each jointly and severally liable             
          for the entire tax due.  Sec. 6013(a), (d)(3).  A spouse may seek           
          relief from joint and several liability under section 6015.  A              
          spouse may qualify for relief from liability under section                  
          6015(b), or, if eligible, may allocate liability under section              
          6015(c).  In addition, a spouse may seek equitable relief under             
          section 6015(f) if relief is not available under section 6015(b)            
          or (c).  Under section 6015(f), respondent has the discretion to            
          relieve a spouse (or former spouse) of joint liability if, taking           
          into account all the facts and circumstances, it is inequitable             

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