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administrative assistant at Uintah Basin Medical Center in
Roosevelt, Utah. The record does not reflect whether petitioner
was an administrative assistant during the year at issue;
however, she testified that she has been continually employed in
the medical field since she received her LPN degree in 1985.
During 2001, intervenor was employed by the county as a
truck driver. From 1990 until 1999, intervenor was employed as a
crude oil transport driver with Chevron; however, he exercised an
early retirement option in 1999 when Chevron was in the process
of a cost reduction in its activities.
Petitioner and intervenor filed their 2001 joint Federal
income tax return timely. They failed to include as income on
that return several withdrawals totaling $16,260 from
intervenor’s Merrill Lynch Individual Retirement Account (IRA).
On December 8, 2003, separate notices of deficiency were issued
to petitioner and intervenor in which respondent determined a
deficiency of $4,135 in Federal income tax for the year 2001
based on the failure of petitioner and intervenor to include the
IRA withdrawals in income. Petitioner, thereafter, filed a
timely petition in this Court. After the petition was filed,
petitioner filed Form 8857, Request for Innocent Spouse Relief,
on February 3, 2004. That request was subsequently denied.
Petitioner’s sole position is that she is entitled to relief
from joint liability under section 6015. Respondent, pursuant to
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