Robby Goodale Gilbert - Page 5

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          the tax liability for 2001 at the time the return was filed.3               
          These circumstances prompted petitioner to enter into another               
          installment agreement with the IRS.  Respondent issued a                    
          preliminary determination letter on May 12, 2003, denying                   
          petitioner’s request for relief under section 6015(f).                      
          Respondent denied relief for the reason that the tax liabilities            
          were associated with income earned exclusively by petitioner.               
          Petitioner appealed this determination.  On August 19, 2004,                
          respondent issued a Notice of Determination Concerning Your                 
          Request for Relief Under the Equitable Relief Provision of                  
          Section 6015(f) to petitioner denying him relief from joint and             
          several liability under section 6015(f) for taxable years 2000              
          and 2001.                                                                   
               Petitioner argues in his petition that he is entitled to               
          relief from joint and several liability under section 6015(f).              
          The petition sets forth a number of arguments; yet, they all                
          support one proposition:  but for Ms. Peet’s actions, the                   
          outstanding tax liabilities would be paid.  Pursuant to Rule 325            
          and King v. Commissioner, 115 T.C. 118 (2000), respondent served            

               3Pursuant to the terms of the divorce decree, petitioner was           
          required to pay, inter alia, $21,500 to Ms. Peet for her share of           
          the communal household.  Ms. Peet was required to pay, among                
          other things, $7,508.08, her portion of the 2000 tax liability,             
          and one-fourth of the tax liability for 2001.  Rather than pay              
          her share of the tax liabilities for the years at issue, upon               
          receipt of the $21,500 from petitioner, Ms. Peet kidnaped the               
          couple’s minor son on or about April 3, 2002, and fled the United           

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