Stacy Lee Gonce - Page 7

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          but she failed to do so.  Thus, petitioner is not eligible for              
          relief from joint and several liability for the years in issue              
          under section 6015(b).                                                      
               Section 6015(c) provides procedures for a requesting spouse,           
          where a deficiency has been assessed and the taxpayers who filed            
          jointly are now divorced, legally separated, or no longer members           
          of the same household, to elect to limit her liability to the               
          amount of a deficiency properly allocable to the requesting                 
          spouse.  Sec. 6015(c)(3).  However, the requesting spouse is                
          ineligible to elect section 6015(c) relief if she had actual                
          knowledge, when signing the return, of any item giving rise to a            
          deficiency that is allocable to the other spouse.  Sec.                     
          6015(c)(3)(C).  There is no dispute that petitioner had actual              
          knowledge of the payments she and Mr. Gonce received for                    
          maintaining their respective newspaper routes; those payments               
          gave rise to the deficiencies in tax for the years in issue.                
          Thus, she does not qualify for relief under section 6015(c).  See           
          Mitchell v. Commissioner, T.C. Memo. 2000-332, affd. 292 F.3d 800           
          (D.C. Cir. 2002).                                                           
               Section 6015(f) provides for equitable relief if, taking               
          into account all of the facts and circumstances, it is                      
          inequitable to hold the requesting spouse liable for the                    
          deficiency.  As directed by section 6015(f), the Commissioner has           
          prescribed guidelines under which a taxpayer may qualify for                

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Last modified: March 27, 2008