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with information proving the residency of his children, nor did
he change the number of exemptions he had reported to Delcare for
withholding purposes.
On June 26, 2002, petitioner and Mr. Khalil Aly filed a 2001
Form 1040, U.S. Individual Income Tax Return. On their 2001
return, they elected the filing status of “married filing
jointly.” Petitioner and Mr. Khalil Aly reported tax due and
owing of $10,808 on their 2001 return; however, they failed to
make any payment with respect to this tax due. On December 10,
2002, petitioner and Mr. Khalil Aly submitted an offer-in-
compromise with respect to the unpaid tax for 2001. Respondent
rejected this offer-in-compromise on January 23, 2003, and the
liability stemming from 2001 remains unpaid.
On April 1, 2003, respondent received petitioner’s Form
8857, Request for Innocent Spouse Relief, with respect to taxable
years 2001 and 2002. On the same date, respondent received
petitioner’s Form 12510, Questionnaire for Requesting Spouse.
Both Forms 8857 and 12510 were signed and dated by petitioner on
March 6, 2003, and, with respect to the 2002 taxable year, were
submitted before the 2002 Form 1040 was filed.2
2 Petitioner’s request for innocent spouse relief with
respect to taxable year 2002 was procedurally improper. Sec.
6015(b) permits a request for relief from joint and several
liability only when “a joint return has been made for a taxable
year”, and where that return shows “an understatement of tax”.
Sec. 6015(b)(1)(A) and (B). In this case, petitioner requested
relief for taxable year 2002 1 month before the 2002 return was
(continued...)
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