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several liability on the 2001 tax return. On March 29, 2004,
respondent issued to petitioner and Mr. Rodriguez a deficiency
notice for the taxable year 2001. Respondent determined that
petitioner and Mr. Rodriguez omitted gambling income in the
amount of $1,501 and income in the amount of $21,813 from an IRA
distribution. On June 7, 2004, petitioner filed a timely
petition with this Court.
Respondent concedes that petitioner did not have knowledge
that Mr. Rodriguez received gambling income in tax year 2001 in
excess of $4,002. Accordingly, respondent agrees that petitioner
is entitled to relief from liability for tax on $1,501, the
difference between the actual income received ($5,503) and the
income reported on the tax return ($4,002) pursuant to section
6015(c).
Petitioner concedes that she had knowledge of a $15,500
distribution, but she did not know that the actual amount of the
distribution was $23,363. Respondent concedes that petitioner is
entitled to section 6015(c) relief from liability for tax on
$7,863, the difference between the actual distribution ($23,363),
and the distribution reflected on the tax return ($15,500).
Petitioner asserts that she is entitled to relief under
section 6015(f) because Mr. Rodriguez was responsible for
preparing their tax return and he chose the tax preparer.
Petitioner asserts that she did not know of Mr. Rodriguez’s total
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