- 14 -
is the outcome of respondent’s refusal to allow petitioner credit
for the entire amount of tax withheld by her employer from her
income. It therefore follows that in denying petitioner credit for
the $38,354 withheld from her wages, and thus denying her innocent
spouse relief under section 66(c) for unpaid tax in excess of
$10,141, respondent abused his discretion.
To reflect the foregoing,
An appropriate decision
will be entered.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: November 10, 2007