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4. Petitioner’s Request for Innocent Spouse Relief
Petitioner submitted to this Court a Form 8857, Request for
Innocent Spouse Relief, as an attachment to her underlying
petition. In her supporting statement, petitioner seeks relief
from her liability for one-half of the long-term capital gain at
issue on the grounds that because she assumed that Mr. Conner had
filed a joint return in 1997 including the full amount of the
long-term capital gain, she should not be held liable for tax on
one-half of the income on the long-term capital gain incurred in
that year.
Generally, spouses filing joint Federal income tax returns
are jointly and severally liable for the taxes due thereon. Sec.
6013(d)(3). While section 6015 provides three avenues for relief
from that liability to a taxpayer, the operative predicate before
a request for such relief may be deemed appropriate is whether
the requesting spouse filed a joint return for the year in issue.
Sec. 6015(a)(1). In this case, we have already determined that
petitioner and Mr. Conner did not file a joint return for taxable
year 1997. Accordingly, petitioner is barred from requesting
innocent spouse relief.
5. Additions to Tax
a. Section 6651(a)
Respondent determined an addition to tax as a result of
petitioner’s failure to file her Federal income tax return for
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Last modified: November 10, 2007