- 40 -
their household and working
full time.
Living arrangements: Lived together entire tax
year. TP’s are married and
continue to maintain their
home together.
RS had constructive knowledge of all erroneous items
when return was signed
Explanation: RS has failed to establish
that she had no knowledge or
reason to know of the
overstated deductions. She
failed to satisfy her duty to
review the return and to
inquire as to the content.
The return resulted in a
refund of $95,488.96.[18]
Claim denied under IRC 6015(b)
* * * * * * *
IRC 6015(f)
Eligibility factors:
Evaluating the portion of deficiencies attributable to
the NRS only
Relief is not available under IRC 6015(b) & 6015(c)
Filed a joint return
Liability unpaid, or RS may have refundable payments
Not a fraudulent return
No fraudulent transfer of assets
No disqualified assets transferred
Tier II factors:
Taxpayers are currently not divorced, widowed or
legally separated, and did not live apart prior to the
claim for at least 12 consecutive months
No economic hardship Against
18The 1982 joint tax return claimed a refund of $92,970.
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