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petitioner and Mr. Poe reported the following income: Wages in
the amount of $77,418, distributions from individual retirement
accounts in the amount of $50,501, unemployment compensation in
the amount of $11,165, and other income in the amount of $5,023.
The return reported a total income tax due for 2002 of $27,263.
Federal income tax withheld as shown on the Forms W-2 and 1099
was $11,562. As previously stated, petitioner and Mr. Poe
reported a tax due of $15,701. They neither paid the tax at the
time the return was filed, nor paid any portion of the tax since
then.
Petitioner filed a Form 8857, Request for Innocent Spouse
Relief, on October 15, 2003, requesting equitable relief from
liability for the underpayment of tax. In petitioner’s request
for equitable relief, she claims that prior to their divorce, Mr.
Poe had been unemployed for more than 2 years, which forced her
to cash in an IRA account held in her name. Petitioner further
claims that she should only be held responsible for one-half of
the tax as their divorce decree indicates, and therefore, any
Federal income tax liability with respect to the taxable year
2002 should be split equally.
On November 2, 2004, respondent issued a Notice of
Determination Concerning Your Request for Relief Under the
Equitable Relief Provision of Section 6015(f) to petitioner
denying her relief for taxable year 2002. Respondent denied
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