- 2 -
Background
Petitioner and intervenor filed a joint tax return for
taxable year 2000. Taxes were reported on the joint tax return
but were not paid.
Petitioner submitted to respondent a Form 8857, Request for
Innocent Spouse Relief, with respect to her 2000 joint liability.
Respondent denied the requested relief. Petitioner timely
petitioned this Court, seeking relief pursuant to section
6015(f).1 When she filed her petition, petitioner resided in
Norwood, Massachusetts.
On December 29, 2004, respondent notified intervenor of
petitioner’s filing of her petition and of intervenor’s right to
intervene. On January 7, 2005, intervenor filed a timely notice
of intervention. On February 23, 2005, intervenor filed an
answer to petitioner’s amended petition, praying that the Court
deny petitioner’s request for relief.
On May 17, 2005, the parties, including intervenor, were
served with the Court’s notice setting the case for trial at this
Court’s Boston, Massachusetts, trial session beginning October
17, 2005.2 The notice stated, among other things: “YOUR FAILURE
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
2 By Order dated Sept. 14, 2005, there was also set for
hearing at the Oct. 17, 2005, Boston trial session respondent’s
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: November 10, 2007