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with the Internal Revenue Service in the fall of 2004 to pay $83
per month for those years, and she has abided by that agreement.
C. Petitioner’s Finances
Petitioner’s expenses approximated her income in 2004 and
2005. At the time of trial, petitioner’s 19-year-old son from a
prior relationship lived with her and attended college.
Petitioner gives her son significant financial support.
D. Petitioner’s Application for Relief From Joint Tax Liability
On September 30, 2004, petitioner sent to respondent a Form
8857, Request for Innocent Spouse Relief, which respondent
denied.2 Petitioner concedes the underlying tax liability, but
contends that she is entitled to relief from joint liability
under section 6015(f).
OPINION
A. Petitioner’s Contentions and Background
Petitioner contends that she qualifies under section 6015(f)
for relief from joint liability for tax. This Court has
jurisdiction to decide whether a taxpayer is entitled to relief
from joint liability under section 6015(f). Sec. 6015(e); Ewing
v. Commissioner, 118 T.C. 494, 497-507 (2002), on appeal (9th
Cir., June 16, 2004), cross-appeal (9th Cir., July 19, 2004).
2 By leave of another Division of this Court, petitioner
raised her claim under sec. 6015 as an affirmative defense in the
deficiency proceedings.
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