- 2 -
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
In a notice of deficiency dated May 29, 2002, respondent
determined a deficiency of $9,438 in petitioner’s 1998 Federal
income tax, a $1,122 section 6651(a)(1) addition to tax, and a
$1,888 section 6662(a) accuracy-related penalty. The issues for
decision are: (1) Whether petitioner, who filed a 1998 joint
Federal income tax return with intervenor, signed that return
under duress; if not, then (2) whether petitioner is entitled to
relief from joint and several liability under section 6015;1 if
not, then (3) whether petitioner’s failure to file a timely 1998
return was due to reasonable cause; and (4) whether the
underpayment of tax required to be shown on petitioner’s 1998
return is a substantial understatement of income tax.
Background
Some of the facts have been stipulated and are so found. At
the time the petition was filed, petitioner resided in Hickory
Hills, Illinois.
1 References to sec. 6015 are to that section as added to
the Internal Revenue Code by the Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201,
112 Stat. 734. Sec. 6015 generally applies to any liability for
tax arising after July 22, 1998, and any liability for tax
arising on or before July 22, 1998, that remains unpaid as of
such date. See Cheshire v. Commissioner, 115 T.C. 183, 189
(2000), affd. 282 F.3d 326 (5th Cir. 2002); H. Conf. Rept. 105-
599, at 251 (1998), 1998-3 C.B. 747, 1005.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011