- 5 -
conditions for relief, i.e., “The income tax liability from which
the requesting spouse seeks relief is attributable to an item of
the * * * [other spouse]”. Rev. Proc. 2003-61, sec. 4.01(7),
2003-2 C.B. 296, 297.
To reflect the foregoing,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6
Last modified: March 27, 2008