- 30 -
6. Attributable to Nonrequesting Spouse
In recommending that petitioner be granted partial relief
from liability, the Appeals officer erroneously computed
petitioner’s liability under the community property rules.
Determinations under section 6015 are to be made without regard
to community property. Sec. 6015(a); Mora v. Commissioner, 117
T.C. at 290 n.8.
Respondent contends that, on the basis of the information
before the Appeals officer, the officer properly allocated the
liabilities equally between petitioner and Mr. Scott. Respondent
complains that without more information from petitioner
respondent could not tell whose income was reported on the
returns. Respondent urges that, given the fact that for all 6
years at issue both petitioner and Mr. Scott had wages and self-
employment income, the Appeals officer’s determination of a 50-
percent allocation was appropriate under the circumstances. We
disagree.
The Forms W-2, Wage and Tax Statement, attached to the
returns show that Mr. Scott’s income greatly exceeded
petitioner’s for every year at issue. Mr. Scott handled the
family finances and dominated the family. He told petitioner the
number of exemptions to claim for withholding. He was an
accountant, and petitioner believed that the claimed exemptions
Page: Previous 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Next
Last modified: November 10, 2007