Debra Kay Forister - Page 3

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               Respondent determined a deficiency of $3,603 in petitioner’s           
          Federal income tax for the taxable year 2000.  Petitioner does              
          not challenge the deficiency.  This case involves petitioner’s              
          election to seek relief from joint and several liability for                
          Federal income tax for the year 2000 under section 6015(b), (c),            
          or (f).  Respondent determined that petitioner is not entitled to           
          relief under any of the aforementioned subsections of section               
          6015.  The sole issue for decision is whether petitioner is                 
          entitled to relief under section 6015(b), (c), or (f).                      
               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 Everett, Washington.                                                    
               During the year at issue, petitioner was married to Kyle M.            
          Lathrop (Mr. Lathrop).  Petitioner and Mr. Lathrop were married             
          in 1995.  They separated sometime in July 2002, and their divorce           
          was finalized on September 13, 2003.  Petitioner was employed by            
          Payless Shoe Source during part of the year at issue, and Mr.               
          Lathrop received nonemployee compensation from flooring work he             
          performed during that time, as well as unemployment compensation.           
               On a joint Federal income tax return for 2000, petitioner              
          and Mr. Lathrop reported a tax due of $1,386.  The tax was not              
          paid at the time the return was filed.  In addition, the return             
          did not include $3,990 of income from unemployment compensation             






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