Luis A. Vasquez, Petitioner, and Wendy Houdeshell, n.k.a. Wendy Gray, Intervenor - Page 5

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          times.  Both parties reviewed the return before they signed it.             
          The GM 401(k) distribution was not reported on the return.                  
               Respondent issued to petitioner and intervenor a notice of             
          deficiency regarding the unreported distribution.  Petitioner               
          timely filed a petition requesting innocent spouse relief and               
          prepared a Form 12510, Questionnaire for Requesting Spouse.                 
               Petitioner and respondent have stipulated that petitioner is           
          entitled to relief under section 6015(c) and that no deficiency             
          is due from petitioner.                                                     
                                     Discussion                                       
               Generally, married taxpayers may elect to file a joint                 
          Federal income tax return.  Sec. 6013(a).  After making the                 
          election, each spouse is jointly and severally liable for the               
          entire tax due.  Sec. 6013(d)(3); Cheshire v. Commissioner, 115             
          T.C. 183, 188 (2000), affd. 282 F.3d 326 (5th Cir. 2002).                   
               Relief from joint and several liability is available to                
          certain taxpayers under section 6015.  Under section 6015(c), an            
          individual who is eligible and so elects, may limit his or her              
          liability to the portion of a deficiency that is properly                   
          allocable to the taxpayer as provided in section 6015(d).  Sec.             
          6015(c)(1).  Under section 6015(d)(3)(A), generally, any items              
          that give rise to a deficiency on a joint return, e.g., the                 
          unreported early distribution from the GM 401(k) account, shall             
          be allocated to the individual filing the return in the same                






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