- 2 -
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined a deficiency of $4,135 in petitioner’s
Federal income tax for the year 2001. Petitioner does not
challenge the deficiency. This case arises from petitioner’s
election to seek relief from joint and several liability for
Federal income tax for the year 2001 under section 6015(b), (c),
and (f). Respondent determined that petitioner is not entitled
to relief. The sole issue for decision is whether petitioner is
entitled to relief under section 6015(b), (c), and (f).
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and made part hereof.
Petitioner’s legal residence at the time the petition was filed
was Altamont, Utah.
During the year at issue, petitioner was married to Forrest
Bird (intervenor). Petitioner and intervenor were married in
1997. Each had been married previously. Petitioner has three
sons from her prior marriage, and intervenor has one son and one
daughter from his prior marriage. All the children were grown
and living outside their parent’s home during the year at issue.
Petitioner and intervenor separated in July 2003, and their
divorce was finalized on November 13, 2003.
Petitioner is a licensed practical nurse (LPN). She
received her training at Weaver State College and is currently an
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011