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and all Rule references are to the Tax Court Rules of Practice
and Procedure.
Petitioner and her former spouse filed a joint Federal
income tax return for the taxable year 2002, reporting that
$15,701 was owing. The amount was not paid at the time the
petition was filed and remains unpaid. No notice of deficiency
was issued pertaining to petitioner’s 2002 joint return. This
case involves petitioner’s election of equitable relief from
liability for Federal income tax for 2002 under section 6015(f).
Respondent determined that petitioner is not entitled to such
relief. The sole issue for decision is whether respondent abused
his discretion by denying petitioner’s claims for relief under
section 6015(f).
This case was submitted fully stipulated pursuant to Rule
122 on July 3, 2006. At the time the petition was filed,
petitioner’s legal residence was Grand Prairie, Texas.
Petitioner was married to Jeffrey D. Poe, Sr. (Mr. Poe),
during the year in issue. The record is silent as to when the
marriage occurred. They separated in November of 2002, and their
divorce was finalized on May 28, 2003. Petitioner was employed
by Southwest Airlines during the year in issue. Mr. Poe was
unemployed for the majority of taxable year 2002.
Petitioner timely filed a joint return with Mr. Poe for
2002. Petitioner prepared this return herself. On the return,
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