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On January 7, 2004, petitioner filed with respondent a Form
8857, Request for Innocent Spouse Relief, along with a
questionnaire in which petitioner detailed her claim for relief
from joint and several liability under section 6015 with respect
to the assessments.
On April 28, 2005, respondent issued to petitioner a notice
of determination. Respondent determined that since petitioner
did not sign the amended return that resulted in the additional
assessment of $19,937, she was entitled to relief from the unpaid
tax for that amount under section 6015(f). Respondent, however,
denied relief for the balance of the request, i.e., the
deficiency assessment, determining that petitioner had knowledge
of the omitted income at the time she signed the return.
According to the notice of determination, petitioner’s
remaining tax liability is $6,992.1 Petitioner timely filed a
petition with the Court seeking a review of respondent’s notice
1On the Form 8857, petitioner requested innocent spouse
relief from the entire tax liability for 2000. According to the
record, the unpaid tax for 2000 results from two assessments
($7,777 + $19,937), for a total of $27,714. After partial relief
of $19,937, petitioner’s remaining tax liability should have been
$7,777 plus penalty and interest. There is no explanation why
respondent, in the notice of determination, determined that
petitioner’s unpaid assessments for 2000 totaled $26,969 instead
of $27,714, a difference of $745. The Court assumes that
respondent has conceded the difference.
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Last modified: May 25, 2011