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By notice of deficiency, dated December 19, 2005, respondent
determined that petitioners were liable for a deficiency of
$10,161 and a section 6662(a) accuracy-related penalty of $2,032.
On February 23, 2006, Ms. Menendez, while residing in
Houston, Texas, filed a petition with the Court, but the petition
was not signed by Mr. Menendez. On April 5, 2006, Ms. Menendez
filed an amended petition indicating that she had sent respondent
a Form 8857, Request for Innocent Spouse Relief. On November 14,
2006, Mr. Menendez filed an amendment to Ms. Menendez’s amended
petition ratifying his intent to be made a party to the case but
disputing Ms. Menendez’s right to innocent spouse relief. On
February 7, 2007, respondent determined that Ms. Menendez was
entitled to innocent spouse relief pursuant to section 6015(c).
OPINION
Generally, married taxpayers may elect to file a Federal
income tax return jointly. Sec. 6013(a). Each spouse filing a
joint return is jointly and severally liable for the accuracy of
the return and the entire tax due. Sec. 6013(d)(3). Pursuant to
section 6015(c), a requesting spouse may seek relief from joint
liability and elect to allocate a deficiency to a nonrequesting
spouse if the following conditions are met: a joint return was
filed; at the time of the election, the requesting spouse is
separated or divorced from the nonrequesting spouse; the
requesting spouse seeks relief within 2 years of the first
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Last modified: November 10, 2007