- 3 -
year 2001, petitioner and Mr. Elliott agreed that petitioner
would request an early IRA distribution. Mr. Elliott filled out
at least two forms requesting early distributions from
petitioner’s IRA. The forms indicated that petitioner elected to
not have Federal income tax withheld from the gross distribution
amount requested. Petitioner signed all of the forms requesting
early distributions from her IRA and during tax year 2001
received distributions totaling $25,249. Resources Trust Company
directly deposited the early IRA distributions into a bank
account jointly held by petitioner and Mr. Elliott. Petitioner
and Mr. Elliott filed a joint Federal income tax return for tax
year 2001 but did not report the early distributions from
petitioner’s IRA.1 Petitioner and Mr. Elliott filed for divorce
in May 2003, but at the time of trial, the divorce was not yet
final.
Although an Internal Revenue Service Form 8857, Request for
Innocent Spouse Relief, was not made a part of the record,
respondent does not deny that petitioner submitted a request for
relief. On October 21, 2005, respondent issued a Notice of
Determination denying petitioner’s request for relief under
section 6015(b), (c), and (f). On January 9, 2006, petitioner
1 There is no indication in the record whether a Notice of
Deficiency was issued, but petitioner does not contest the amount
of tax due or that it was properly assessed.
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Last modified: November 10, 2007