David Bruce Billings - Page 2

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               HOLMES, Judge:  In 1999, Rosalee Billings began embezzling             
          money from her employer.  She kept her husband in the dark about            
          her embezzlement and didn’t report the ill-gotten income on their           
          joint return.  After she was caught in 2000, she confessed her              
          theft to him, and together they signed an amended joint return              
          that reported the stolen income and showed a hefty increase in              
          the tax owed.  He asked the Commissioner to be relieved of joint            
          liability for the increased tax, but his request was refused                
          because he knew about the embezzled income when he signed the               
          amended return, and also knew that the increased tax shown on               
          that amended return was not going to be paid.                               
          Billings began his case in our Court by filing a                            
          “nondeficiency stand-alone” petition--“nondeficiency” because the           
          IRS accepted his amended return as filed and asserted no                    
          deficiency against him, and “stand-alone” because his claim for             
          innocent spouse relief was made under section 6015 and not as               
          part of a deficiency action or in response to an IRS decision to            
          begin collecting his tax debt through liens or levies.  The                 
          particular part of section 6015 under which he seeks relief is              
          section 6015(f).1  This subsection is the only one available to             
          spouses against whom the IRS has not asserted a deficiency.    In           

               1 Section references are to the Internal Revenue Code; Rule            
          references are to the Tax Court Rules of Practice and Procedure.            

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