David Bruce Billings - Page 7

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          Resp. Br. at 30.  This would have led to the determination of a             
          deficiency and presumably allowed David to file a petition                  
          seeking relief under a different part of section 6015.  See,                
          e.g., Haltom v. Commissioner, T.C. Memo. 2005-209.                          
               Even under section 6015(f), Billings’s position is not a               
          weak one.  In Rosenthal v. Commissioner, T.C. Memo. 2004-89, the            
          petitioner was a widow who also had no knowledge of omitted                 
          income (in her case, an unreported IRA distribution to her late             
          husband) when she signed the original return, but did know about            
          it when she signed the amended return that corrected that                   
          omission.  We found that the Commissioner had abused his                    
          discretion by not giving her innocent spouse relief:                        
                    It is unpersuasive to argue, as does                              
                    respondent, that petitioner’s voluntary                           
                    filing of an amended 1996 return and her                          
                    attendant payment of the delinquent taxes                         
                    attributable to the omission of income                            
                    from the original 1996 return militate                            
                    against equitable relief simply because                           
                    she had to have known of the omission                             
                    before she filed the amended return and                           
                    made the payment.                                                 
               Before this case was tried, Billings and the Commissioner              
          fully stipulated the facts under Rule 122.  Billings was a                  
          resident of Kansas when he filed his petition, which means an               
          appeal lies to the Tenth Circuit unless the parties stipulate               

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