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F.3d 1030, 1035 (8th Cir. 2005), affg. T.C. Memo. 2003-212.
Petitioner’s Claim for Innocent Spouse Relief: Section 6015(b)
Although the final notice of determination did not
specifically mention section 6015(b), we believe that it was
respondent’s intent, as reflected in the report of the Appeals
officer accompanying the notice, to deny relief under section
6015(b) as well as section 6015(f). See Aranda v. Commissioner,
432 F.3d 1140, 1144 (10th Cir. 2005) (“We are not concerned with
legalities, but with intent.”), affg. T.C. Memo. 2003-306. We
believe that the omission in the final notice of determination
was a result of careless drafting. Therefore, we review
respondent’s determination under section 6015(b) and (f).3 To
qualify for relief from joint and several liability under section
6015(b), a taxpayer must establish:
(A) a joint return has been made for a taxable
year;
(B) on such return there is an understatement of
tax attributable to erroneous items of 1 individual
filing the joint return;
(C) the other individual filing the joint return
establishes that in signing the return he or she did
not know, and had no reason to know, that there was
such understatement;
3Petitioner does not argue that she suffered any prejudice
as a result of this omission. The petition seeks this Court’s
review under sec. 6015(b) and (f), and respondent does not
contest such review. However, since we have decided petitioner
is entitled to relief under sec. 6015(b), it is unnecessary for
us to analyze whether petitioner is entitled to relief under sec.
6015(f).
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