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This case arises from a request for relief under section
6015 with respect to petitioner’s 1995 taxable year. Respondent
determined that petitioner was not entitled to any relief under
section 6015. Petitioner timely filed a petition under section
6015(e)(1) seeking review of respondent’s determination.
The issue for decision is whether respondent’s denial of
petitioner’s request for relief pursuant to section 6015 was an
abuse of discretion.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Greenville, North Carolina, on the date the petition was filed in
this case.
Petitioner and her former spouse, John E. Glaze, Jr. (Mr.
Glaze), were married in 1993. Mr. Glaze was employed as a truck
driver who was on the road for long periods of time. For the
taxable year 1995, Mr. Glaze received wage income from Melton
Truck Lines and Mayflower Transit, Inc. (Mayflower) of $12,666.01
and $36,400, respectively.
During 1995, petitioner was employed as a nurse by Scottish
Rite Children’s Medical Center (Scottish Rite). Petitioner
received wages from Scottish Rite for taxable year 1995 of
$14,715.16.
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