Debra Anne Banderas - Page 5

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          and Social Security income of Dr. Banderas totaling $84,089 and             
          petitioner’s wages of $37,068.  After subtraction of $10,063 in             
          Federal income tax withheld, $853 of which was attributed to                
          petitioner’s wages, the return reported a balance due of $10,262.           
          No payment was submitted with the return.                                   
               On or about June 12, 2003, the Internal Revenue Service                
          (IRS) received from petitioner a signed Form 8857, Request for              
          Innocent Spouse Relief.  Petitioner indicated on the Form 8857              
          that she was requesting equitable relief under section 6015(f)              
          for underpayments of tax for 1997 and 1999,4 and she attached the           
          following explanatory statement:                                            
                    Most of my married life - which was my entire                     
               adult life until my husband passed away - I was a                      
               “stay-at-home” wife and mother, with my husband working                
               hard to support us and to build what we thought was our                
               retirement plan.                                                       
                    In 1997, as a result of an unjust judgement                       
               against my husband, an illegal hold was placed on our                  
               joint checking account, which caused our check to the                  
               IRS for the balance of our 1996 taxes to bounce due to                 
               “unavailable funds”.  Shortly afterwards, my husband                   
               was advised to file for bankruptcy.                                    
                    Before filing, we were reassured that the IRS                     
               would be the #1 creditor, and that all taxes would be                  
               paid before any other creditors.  Had we not been                      
               assured of this, my husband would have gotten a                        
               distribution from the pension plan to pay any taxes                    
               before filing.                                                         
                    During the bankruptcy proceedings, we realized                    
               that our retirement plan was, in reality, his                          
               retirement plan - and it was taken away.  When my                      

               4 Petitioner also listed 1996 as a year for which she was              
          requesting relief, but that year was not further considered after           
          the IRS explained that no balance was due.                                  

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