- 41 -
parties’ unemancipated children, the chil-
dren’s private school tuition, summer camp,
and daycare expenses.
3. Unreimbursed Medical and Dental expenses,
including, but not limited to, psychological
and/or psychiatric expenses on behalf of the
children, which exceed $250.00 dollars per
child per year, shall be apportioned 41%
plaintiff and 59% Defendant.
4. Plaintiff shall be responsible for payment of
the first mortgage, second mortgage, and real
estate taxes for the property located at 350
Exeter Rd., Haverford, PA.
5. All past issues related to credits sought by
Defendant and/or challenged by Plaintiff by
virtue of Defendant’s past payment of mort-
gage, taxes, and insurance, during any period
of wife’s responsibility for payment thereof,
shall be addressed in the context of the
equitable distribution of marital assets.
[Reproduced literally.]
OPINION
We review respondent’s denial of relief under section
6015(f) for abuse of discretion.22 Butler v. Commissioner, 114
T.C. 276, 292 (2000). Petitioner bears the burden of proving
that respondent abused respondent’s discretion in denying such
relief. See Jonson v. Commissioner, 118 T.C. 106, 125 (2002),
affd. 353 F.3d 1181 (10th Cir. 2003).
Section 6015(f) grants respondent discretion to relieve an
individual who files a joint return from joint and several
22The Court’s jurisdiction in this case is dependent upon
sec. 6015(e)(1). Ewing v. Commissioner, 118 T.C. 494, 498-507
(2002); see also Fernandez v. Commissioner, 114 T.C. 324, 330-331
(2000); Butler v. Commissioner, 114 T.C. 276, 289-290 (2000).
Page: Previous 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 NextLast modified: May 25, 2011