Phyllis E. Campbell - Page 13

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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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