- 16 -
September 2002, and she had not read any of the correspondence
from the IRS which was jointly addressed to her and Mr. Barrera.
Sometime in 2003, respondent granted petitioner’s request
for relief from joint and several liability for taxable year 1995
under the provisions of section 6015(c). Respondent did not
possess, and could not produce at trial, a copy of the notice of
determination for taxable year 1995, but stipulated that
petitioner’s request for relief was granted for that year under
the provisions of section 6015(c).
On October 7, 2003, in a notice of final determination,
respondent advised petitioner that she was not entitled to
equitable relief from joint and several liability under section
6015(f) for taxable years 1998, 1999, and 2000. Respondent did
not grant petitioner’s request because petitioner “had no belief
the taxes would be paid at the time * * * [she] signed the joint
tax returns.”9 Petitioner thereafter timely filed her petition
with this Court.
In March 2004, petitioner filed a petition for dissolution
of her marriage to Mr. Barrera in the appropriate Florida court
(marriage dissolution action). At the time of trial in the
9 The Oct. 7, 2003, final notice of determination did not
state or otherwise indicate whether respondent evaluated
petitioner’s claim using the applicable procedures outlined in
Rev. Proc. 2000-15, 2000-1 C.B. 447.
Page: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
Last modified: November 10, 2007