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Respondent agreed that petitioner was entitled to relief
under section 6015(c). Intervenor filed her notice of
intervention for the purpose of objecting to respondent’s
granting petitioner relief under section 6015. If intervenor
offers sufficient evidence to show that petitioner had “actual
knowledge” of the correct income and expenses associated with the
real estate appraisal business, then petitioner is not entitled
to relief under section 6015(c).
Intervenor’s testimony that petitioner inflated some of her
Schedule C expenses and completely fabricated others is not
corroborated by other testimony or evidence.3 The record and
petitioner’s testimony satisfy the Court that petitioner relied
on the records presented by intervenor to substantiate the
expenses and resulting losses associated with her real estate
appraisal business. The record contains no facts that show error
in respondent’s position, and the Court concludes that petitioner
did not have actual knowledge of the factual circumstances
regarding intervenor’s Schedule C expenses. Intervenor’s
testimony does not sway the Court. The Court sustains
respondent’s determination that petitioner is entitled to relief
from joint and several liability under section 6015(c).
3Petitioner contends that, subsequent to filing the return,
he returned all receipts and documents given to him regarding the
real estate appraisal business. Intervenor, however, asserts
that she was unable to locate these items because they were not
given back to her or never existed.
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Last modified: May 25, 2011