Mary Ellen Lepordo - Page 8




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          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.                             




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