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Respondent attached to the notice of determination with
respect to petitioner’s taxable year 1998 a document entitled
“APPEALS CASE MEMO” (Appeals Office memorandum) that stated in
pertinent part:
EXECUTIVE SUMMARY
Janet Krasner made a joint return with her husband,
Paul, for 2000. The return was signed by the taxpayers
on April 10, 1999, but not filed until May 20, 2000.
The return was filed with a balance due of $38,324. To
date the underpayment shown on the return remains
unpaid.
Janet filed a Request for Innocent Spouse Relief–Form
8857 on January 15, 2001, on which she seeks relief
from the unpaid tax liability, plus statutory addi-
tions, under IRC 6015(f).
* * * * * * *
I take note here that the Form 8857 also includes 1999.
However, the taxpayer did not make a joint return for
1999. The service center notified Janet that it could
not consider a request for relief for 1999 because a
joint return had not been made for that year. This ACM
addresses only the 1998 tax year.
Issue
SUMMARY AND RECOMMENDATION
Should the proposed rejection of Janet Krasner’s Re-
quest for Innocent Spouse Relief be sustained?
Yes.
FINDING OF FACT AND DISCUSSION
Janet argues that she should be granted relief from the
joint liability because it would be inequitable to hold
her liable for the underpayment shown on the return and
the statutory additions that have been assessed and/or
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