- 12 -
* * * * * * *
BRIEF BACKGROUND
The taxpayer filed a joint return with her former
husband, Javester Simon, for tax year 1998. She al-
leges she did not have an opportunity to review the
return because her husband insisted she sign it immedi-
ately so that he could mail it timely.
The taxpayer separated from her husband in 1998 or 1999
and divorced him in June 2001.
The taxpayers filed their 1998 return with an underpay-
ment of $12,443 and included a large IRA distribution
on the return for such year.
DISCUSSION AND ANALYSIS
The taxpayer filed a Request for Innocent Spouse Re-
lief, Form 8857, under IRC section 6015(b), (c) or (f)
for 1997 & 1998. Since the Cincinnati Service Center
allocated the entire deficiency to the NRS for 1997 and
the taxpayer did not request Appeal’s consideration for
this year, the discussion below is limited to the 1998
tax year.
IRC � 6015(b)
* * * * * * *
Does the taxpayer meet the requirements of IRC
� 6015(b)?
No, the taxpayer does not qualify for relief under IRC
� 6015(b) for tax year 1998. There was no understate-
ment of tax for this year.
IRC � 6015(c)
* * * * * * *
Does the taxpayer meet the requirements of IRC
� 6015(c)?
No, the taxpayer does not meet the requirements of IRC
� 6015(c). There is no deficiency in tax allocable to
the non-requesting spouse for 1998. The tax liability
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011