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Respondent determined for 2003 a deficiency in petitioner’s
Federal income tax of $505 and an accuracy-related penalty of
$101. Petitioner concedes the deficiency and penalty in this
case. The issues for decision are whether petitioner is entitled
to relief under section 6015(b) or (c) and whether respondent’s
determination that petitioner is not entitled to relief under
section 6015(f) is an abuse of discretion.
Background
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. At the time the
petition in this case was filed, petitioner resided in Auburn,
Washington.
Petitioner and her husband, now deceased, electronically
filed a joint Form 1040, U.S. Individual Income Tax Return, for
2003. Petitioner worked as a cook for the Muckleshoot Indian
Nation Casino (Casino), where she also gambled. In 2003,
petitioner won $5,000 at the Casino for which she received a Form
W2-G, Certain Gambling Winnings. The gambling winnings were
deposited into petitioner and her husband’s joint bank account.
She did not report the income to her return preparer.
During 2003, petitioner also failed to report as income
interest of $27 and dividends of $17.
Petitioner’s husband passed away on September 19, 2004.
Petitioner filed her Form 12510, Questionnaire for Requesting
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Last modified: November 10, 2007