- 7 -
the portion of the deficiency that is attributable to the item.
See sec. 6015(c)(3)(C); sec. 1.6015-3(c)(2), Income Tax Regs.3
The knowledge standard for purposes of section 6015(c)(3)(C)
is an actual and clear awareness of the existence of the item
giving rise to the deficiency (or the portion thereof). See
Cheshire v. Commissioner, 115 T.C. 183, 194 (2000), affd. 282
F.3d 326 (5th Cir. 2002). The knowledge standard does not
require the requesting spouse to possess actual knowledge of the
tax consequences arising from the item giving rise to the
deficiency. See id.; see also Mitchell v. Commissioner, 292 F.3d
800, 805 (D.C. Cir. 2002), affg. T.C. Memo. 2000-332; Hopkins v.
Commissioner, 121 T.C. 73, 86 (2003).
For 2000, petitioner and Mr. Lepordo submitted to respondent
a signed Form 1040 that omitted all income, deductions, and tax
computations. Attached to the return was a Form W-2, Wage and
Tax Statement, for Mr. Lepordo from Signature Flight Support
showing wages of $59,084.24 and a Form W-2 for petitioner from
Harvard Vanguard Medical Associates showing wages of $27,607.40.
With their tax return and attached forms, petitioner and Mr.
Lepordo enclosed a $2,713 check and a letter signed by petitioner
and Mr. Lepordo, stating that a Form W-2 was missing and
requesting that the IRS compute their taxes.
3 Secs. 1.6015-0 through 1.6015-9, Income Tax Regs., are
applicable for all elections under sec. 6015 filed on or after
July 18, 2002. Sec. 1.6015-9, Income Tax Regs.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008