- 22 -
Abuse
The IRS will also consider whether the nonelecting spouse
abused the electing spouse. See Rev. Proc. 2003-61, sec.
4.03(2)(b)(i), 2003-2 C.B. at 299. The presence of abuse is a
factor favoring relief, and a history of abuse may mitigate the
electing spouse’s knowledge or reason to know. Id.
With respect to the abuse factor, on Form 12510 petitioner
merely stated: “If Controlling is Abuse, then yes”, but on Forms
12509, petitioner contended that her deceased husband inflicted
abuse on her and was “very controlling.” At trial, however, she
testified that she was not physically abused.
The preliminary determination for 1998, 2001, and 2002 only
states that “Documentation was not provided to consider an
abusive situation or duress.” The preliminary determination(s)
for 1999 and 2000 is not in the record. The final determination
merely states that it was sustaining the denial and granting
partial relief for 2000, but there is no explanation whatsoever
as to the IRS’s reasons for denying relief.
Petitioner’s claim of abuse is merely conclusory: she
points to no specific incidents or threats at or near the time
she signed the return. See In re Hinckley, 256 Bankr. 814
(Bankr. M.D. Fla. 2000). Additionally, petitioner’s testimony at
trial contradicts the allegations of abuse on her Forms 12509.
Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
Last modified: March 27, 2008