- 2 - Respondent determined petitioner was not entitled to relief from joint and several liability for a $6,450 underpayment of tax for tax year 2000 pursuant to section 6015. The issue for decision is whether respondent abused his discretion by denying petitioner’s request for relief from joint and several liability under section 6015 for the 2000 underpayment of tax. Some of the facts have been stipulated and are so found. The stipulation of facts and the exhibits received into evidence are incorporated herein by reference. At the time the petition was filed with the Court, petitioner resided in Jacksonville, Florida. Background Petitioner was married to Shannon R. Flowers (Mr. Flowers), and one child was born during the marriage. They were legally married during 2000, but divorced in 2002. Petitioner is a college graduate with a bachelor of science degree in health information management. During 2003, she was enrolled in a master of business administration program at Webster University. During 2000, petitioner was employed as a director with Shands Jacksonville. Mr. Flowers was a high school graduate in 2000 with some college coursework. He worked in automotive sales. Respondent assessed a $6,450 deficiency due to a mathematical or clerical error adjustment to the 2000 return.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011