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The motion arises in the context of a petition filed after
respondent failed to issue a notice of final determination
concerning relief from joint liability under section 6015 within
6 months after receiving petitioner’s Form 8857, Request for
Innocent Spouse Relief. See sec. 6015(e)(1)(A)(i)(II).
Background
A statutory notice of deficiency for 1999 was sent to
petitioner and her then-husband, Raymond G. Thomas (Thomas), at
two separate addresses. A Tax Court petition was subsequently
filed in the case of Raymond G. & Jani L. Thomas v. Commissioner,
docket No. 12813-02S, disputing the adjustments to tax proposed
in the notice of deficiency. It does not appear that the
purported signature of petitioner on the petition was made by her
hand. An amended petition for Thomas and petitioner was
subsequently filed with a signature that does not appear to have
been made by petitioner. Thomas provided to respondent a
stipulation of settled issues that contains petitioner’s
purported signature.
Petitioner did sign, along with Thomas, a stipulated
decision settling the case on May 29, 2003. The stipulated
decision did not provide for relief to petitioner from joint and
several liability for 1999.
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Last modified: May 25, 2011