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Code in effect for the taxable year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioner’s Federal
income tax for the taxable year 2001 of $5,831 and a penalty
pursuant to section 6662(a) of $1,009. After concessions1 by the
parties, the issue for decision is whether respondent abused his
discretion in denying petitioner’s request for relief from joint
and several liability under section 6015(f).
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts, the second stipulation of
facts, and the attached exhibits are incorporated by this
reference. At the time of filing the petition, petitioner
resided in Salinas, California.
Petitioner and Manuel Rodriguez2 were married in June 1999,
and they separated sometime in November 2000. Petitioner filed
for a divorce in 2004; however that matter was still pending at
the time of trial. Petitioner was employed as a day care
1 Respondent concedes that petitioner is not liable for a
sec. 6662(a) penalty of $1,009.
Petitioner concedes that she received $13 in interest income
from Wells Fargo Bank in tax year 2001.
2 On Aug. 3, 2004, respondent issued to Mr. Rodriguez a
Notice of Filing of Petition and Right to Intervene. Mr.
Rodriguez did not file a notice of intervention.
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