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filed in response to a determination concerning relief from joint
and several liability under section 6015.1 The issue for
decision is whether the Tax Court has jurisdiction under section
6015(e) to review the Commissioner’s determination that
petitioner is not entitled to relief.
Background
Petitioner was formerly married to Michael J. Schlachter
(Mr. Schlachter). Petitioner and Mr. Schlachter filed a joint
Form 1040, U.S. Individual Income Tax Return, for 1997. A joint
Form 1040 was also filed for petitioner and Mr. Schlachter for
1998, although petitioner has at various junctures alleged that
she did not have knowledge of or sign the 1998 return. Each of
these returns reflected a balance due and was not accompanied by
full payment.
In October of 2002, the Internal Revenue Service (IRS)
received from petitioner a Form 8857, Request for Innocent Spouse
Relief. Petitioner sought relief for underpayments of tax for,
inter alia, 1997 and 1998 under section 6015(f). On October 7,
2004, the IRS issued to petitioner a notice of determination
denying her request for section 6015 relief. Petitioner filed a
petition with this Court contesting the adverse determination.
At the time these documents were filed, petitioner resided in
1 Unless otherwise indicated, section references are to the
Internal Revenue Code of 1986, as amended.
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Last modified: May 25, 2011