- 7 -
In considering petitioner’s Form 8857, the IRS found that
petitioner made an error in calculating the amount of tax due for
taxable year 1998 that was shown in the 1998 return (i.e.,
$12,443). Respondent determined that the correct amount of tax
due for that year is $12,072, of which $10,103 and $1,969 were
attributable to Mr. Simon and petitioner, respectively.
On September 9, 2002, the IRS made a preliminary administra-
tive determination (IRS September 9, 2002 preliminary determina-
tion) with respect to petitioner’s Form 8857. As pertinent here,
the IRS September 9, 2002 preliminary determination denied
petitioner relief under section 6015 with respect to taxable year
1998.4 That preliminary determination stated in pertinent part:
1998 IRC 6015(f) claim
Liability arose on or after July 22, 1998
Joint return is valid
There is enough information to determine the claim
No OIC accepted
Eligibility factors:
Underpayment of tax - relief is not available under IRC
6015(b) & 6015(c)
Filed a joint return
Claim filed timely
Liability unpaid, or paid by the requesting spouse
within the time period
Not a fraudulent return
No fraudulent transfer of assets
No disqualified assets transferred
Tier I factors (full scope):
Taxpayers are currently divorced, widowed, legally
4The IRS September 9, 2002 preliminary determination granted
petitioner partial relief under sec. 6015(c) with respect to
taxable year 1997. See supra note 3.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011