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proposed collection activities. Petitioner filed for innocent
spouse relief in February 2004.1
Respondent’s preliminary determination denied relief. On
September 29, 2004, petitioner appealed by filing a Form 12509,
Statement of Disagreement. On July 7, 2005, respondent issued
his final determination, sustaining the denial of relief under
section 6015(b), (c), and (f), concluding that petitioner was not
eligible for relief under those provisions.
In the interim, Mr. Nakasu filed for bankruptcy. The
Federal tax liabilities were discharged on April 7, 2005, with
respect to Mr. Nakasu.
Discussion
Burden of Proof
Except as otherwise provided in section 6015, petitioner
bears the burden of proof with respect to her entitlement to
innocent spouse relief. See Rule 142(a); Alt v. Commissioner,
119 T.C. 306, 311 (2002), affd. 101 Fed. Appx. 34 (6th Cir.
2004).
Joint and Several Liability and Section 6015 Relief
Section 6013(d)(3) provides that if a joint return is filed,
the tax is computed on the taxpayers’ aggregate income, and
1 Petitioner testified that she filed for relief in October
2003. The Form 12510, Questionnaire for Requesting, Spouse is
dated Oct. 30, 2003. But the Form 8857 is date stamped “RECEIVED
FEB 25 2004”.
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Last modified: March 27, 2008