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The Schedule E activity related to rental property held by
petitioners in Grandview, Missouri. In the notice, respondent
disallowed certain claimed Schedule C and E expenses, disallowed
certain itemized deductions claimed on Schedule A, Itemized
Deductions, and determined that petitioners had failed to report
income received from the aforementioned rental property and an
annuity.
In his petition, Mr. Gilmer requested relief under section
6015 on the grounds that his wife “used voodoo to trigger an IRS
audit of their 2001 tax return” and that “she promised to have
[him] killed” if he did not sign the joint return that “he
prepared with her assistance.” Although petitioner has fully
stipulated a deficiency of $5,722,1 as well as the imposition of
the accuracy-related penalty, for purposes of his request for
relief under section 6015, he disputes his knowledge “of the
unreported income at issue in this case.”
Discussion
Generally, spouses filing joint Federal income tax returns
are jointly and severally liable for the taxes due thereon. Sec.
6013(d)(3). Section 6015 provides three avenues for relief from
that liability to a taxpayer who has filed a joint return: (1)
Section 6015(b) allows relief for understatements of tax
1 We note that this amount is slightly less than one-half of
the total amount of deficiency. Although the record is devoid of
the reasoning behind this stipulation, petitioners each
stipulated a deficiency in this amount.
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Last modified: November 10, 2007