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relief from joint and several liability under section 6015.1 The
Court has sua sponte raised the question of whether the case
should be dismissed for lack of jurisdiction.
Background
Some of the facts have been stipulated and are so found.
The stipulations of the parties, with accompanying exhibits, are
incorporated herein by this reference. At the time the petition
in this case was filed, petitioner resided in Cape Coral,
Florida.
Prior to his death on November 16, 1999, petitioner was
married to Julio C. Banderas (Dr. Banderas). Petitioner and
Dr. Banderas filed a joint Form 1040, U.S. Individual Income Tax
Return, for 1997. Petitioner also filed a joint Form 1040 for
1999 as a surviving spouse. Both returns reflected a balance due
and were not accompanied by full payment.
In June of 2003, petitioner submitted to the Internal
Revenue Service (IRS) a Form 8857, Request for Innocent Spouse
Relief. Petitioner sought relief for underpayments of tax for
1997 and 1999 under section 6015(f). On March 3, 2005, the IRS
issued to petitioner a notice of determination denying her
request for section 6015(f) relief. Petitioner filed a timely
1 Unless otherwise indicated, section references are to the
Internal Revenue Code of 1986, as amended.
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