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California, County of Fresno, granted petitioner a protective
order on April 21, 2005. Petitioner was still involved in
divorce proceedings at the time of trial in this case.
Petitioner filed a Form 8857, Request for Innocent Spouse
Relief, on August 24, 2005, claiming that the omitted items of
income for 2002 and 2003 were Mr. Garza’s income and that he
refused to include these items of income on the returns.4 On a
Form 12507, Innocent Spouse Statement, Mr. Garza claimed that
petitioner knew of the omitted items of income for the years at
issue. On February 22, 2006, respondent issued separate Final
Notices for 2002 and 2003 to petitioner determining that she was
not entitled to relief from joint and several liability under
section 6015(b), (c), or (f) because she had actual knowledge and
reason to know of the omitted income that gave rise to the
deficiencies.
Petitioner alleges in her petition that she is entitled to
relief from joint and several liability under section 6015
because Mr. Garza concealed from her the insurance renewal income
that gave rise to the tax liabilities. Pursuant to Rule 325 and
King v. Commissioner, 115 T.C. 118 (2000), respondent served Mr.
Garza with notice of this proceeding and his right to intervene.
4In the Stipulation of Settled Issues, petitioner conceded
her liability for the tax due on a $1,688 annuity distribution
she received in taxable year 2002.
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