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did not. Cindy L. Butler (Butler) also requests relief from
joint and several liability under section 6015(b), (c), or (f).1
We hold that Butler does not qualify for any relief under section
6015.
FINDINGS OF FACT
Some facts are stipulated and are so found. The stipulated
facts and the exhibits submitted therewith are incorporated
herein by this reference. Petitioners Charles Roy Schwendeman
(Schwendeman) and Butler were husband and wife throughout 2002,
and they filed a joint Federal income tax return for 2002.
Butler and Schwendeman divorced in 2003, and each resided in
Colorado when this petition was filed.
In 2002, Butler was employed by IBM as an associate project
manager, and Schwendeman was employed as a psychologist.
Schwendeman holds a master’s degree, and Butler has completed
some college courses.
During 2002, petitioners shared household expenses. They
were signatories on each other’s accounts, and they had access to
each other’s accounts.
1 Unless otherwise indicated, section references are to the
applicable versions of the Internal Revenue Code, and Rule
references are to the Tax Court Rules of Practice and Procedure.
Although the issue as to relief under sec. 6015 was not raised by
the pleadings, that issue was tried by the parties’ express or
implied consent. We consider that issue to be properly before
us. See Rule 41(b).
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