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• Her husband maintained separate accounts for his
investments that Helen did not have access to
[Reproduced literally.]
After conducting an examination, respondent’s examiner
prepared workpapers dated January 10, 2005, in which that exam-
iner concluded that petitioner was not entitled to relief under
section 6015 for her taxable year 1982. The workpapers of re-
spondent’s examiner stated in pertinent part:
GENERAL INFORMATION
Helen M. Korchak [petitioner] has filed a valid Form
8857 requesting relief of the understatement for tax
year 1982. TP’s are still married and maintaining a
home together and are not considering divorce or sepa-
ration.
SPOUSE’S RESPONSE
NRS [Mr. Korchak] states he handled all financial mat-
ters and the RS [petitioner] trusted him and they both
trusted the CPA to prepare the return properly.
EVALUATION PROCESS
Year 1982
IRC 6015(b)
Liability arose before July 22, 1998
A balance was due as of July 22, 1998
RS did not make payments before July 22, 1998
Understatement of tax
Taxpayers are currently not divorced, widowed or
legally separated, and did not live apart prior to the
claim-relief is not available under IRC 6015(c)
Filed a joint return
Joint return is valid
There is enough information to determine the claim
Balance due remaining
RS did not sign the amended return or a waiver
There was a defaulted Statutory Notice of Deficiency in
the RS’s name-unagreed assessment
No OIC accepted
Claimed filed timely
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