- 2 -
The issue for decision is whether, under section 6015(g),
petitioner is entitled to a credit or refund by virtue of having
been granted relief from joint liability under section 6015(c)
for taxable years 1995 and 1996.2
Some of the facts were stipulated. Those facts, with the
annexed exhibits, are so found and are made part hereof.
Petitioner’s legal residence at the time the petition was filed
was Perry, Florida.
The relevant facts in this case are not in dispute. On a
joint Federal income tax return for 1995, petitioner and her
husband, Rory A. Murray, claimed a refund of $2,060. That refund
was based on excess withholdings and a $1,091 earned income
credit. They failed to report as income taxable wages of $564
and nonemployee compensation of $7,593 earned by Mr. Murray. On
September 30, 1997, a notice of deficiency for the taxable year
1995 was issued to petitioner and her husband that adjusted their
income to include the two items of unreported income. As a
result of this additional income, the earned income credit was
not allowable due to the limitation of section 32(a)(2). The
deficiency determined in the notice of deficiency was $3,263.
2Sec. 6015 applies to liabilities that arose “after July 22,
1998, and to liabilities that arose prior to July 22, 1998, that
were not paid on or before July 22, 1998,” making petitioner
eligible for relief under sec. 6015. Sec. 1.6015-8, Income Tax
Regs.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011