- 2 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011