Stacy Lee Gonce - Page 7
- 7 -
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
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13
Last modified: March 27, 2008