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Petitioner and Mr. Parker’s 2002 joint return was prepared
by a tax return preparer. Petitioner compiled the necessary
paperwork and gave it to the preparer. Petitioner faxed the
completed tax return to Mr. Parker for his signature and mailing.
Petitioner reviewed the return and was aware that there was a
reported unpaid tax liability. Petitioner and Mr. Parker did not
discuss payment of the tax liability at the time they filed their
return.
On November 12, 2003, less than 1 month after petitioner and
Mr. Parker filed their return, petitioner filed Form 8857,
Request for Innocent Spouse Relief, and Form 12510, Questionnaire
for Requesting Spouse. Petitioner requested equitable relief
under section 6015(f).
On or about May 25, 2004, Tax Examiner M. Wilce (Ms. Wilce)
evaluated petitioner’s request for relief under section 6015(f).
Among other things, Ms. Wilce determined that petitioner had
filed a joint return with Mr. Parker, had filed a timely claim
for relief under section 6015, had not yet paid the outstanding
tax liability for the year in issue, did not prepare a fraudulent
return, did not receive a fraudulent transfer of assets, and did
not receive disqualified assets. However, Ms. Wilce also
determined that petitioner had received a portion of the income
from which the liability arose and that petitioner was ineligible
for relief to the extent of the partial attribution. Ms. Wilce
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