- 2 - declined the opportunity for a new trial or for supplementation of the record and have expressly consented to reassignment of the case for opinion and decision. Unless otherwise indicated, all section references are to the Internal Revenue Code as amended. The sole issue to be decided is whether petitioner is entitled to relief under section 6015(f) for 1999. Background Some of the facts have been stipulated, and the stipulated facts are incorporated into our findings by this reference. Petitioner resided in New Jersey at the time that her petition was filed. In the midst of personal and financial difficulties, petitioner and her former spouse, Robert N. Collins (Collins), separated in mid-1999. The couple formally divorced in May 2000. On October 26, 2000, petitioner signed a joint Federal income tax return for 1999, which was not prepared by petitioner and was later filed by Collins. The return signed by petitioner reported total tax of $20,850 and a withholding credit of $1,326. Throughout 1999 and until March 2000, petitioner was employed as a bookkeeper for Collins’s construction business. She was aware of all financial information for 1999 regarding the business. In March 2000, petitioner left her job with Collins’s business because he wanted to hire his girlfriend. Petitioner obtained a full-time job shortly thereafter and also received some spousal and child support incident to the divorce fromPage: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: March 27, 2008