Clarissa Ybarra - Page 3

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          abused his discretion in denying petitioner innocent spouse                 
          relief under section 6015 for tax year 2004.                                
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.  Petitioner resided in               
          Tucson, Arizona, at the time she filed the petition.                        
          On February 21, 2005, petitioner and Samuel Olivas (Mr.                     
          Olivas) filed a joint Form 1040, U.S. Individual Income Tax                 
          Return, for 2004.  At the time they filed the joint return,                 
          petitioner and Mr. Olivas were married but separated, having                
          married on December 8, 2003, separated in October of 2004, and              
          divorced on May 24, 2005.  The return was prepared by H&R Block.            
               The return listed petitioner’s occupation as that of manager           
          and Mr. Olivas as retired.  Their reported adjusted gross income            
          was $27,201.  After subtracting itemized deductions and claiming            
          exemptions for themselves and petitioner’s three children,                  
          petitioner and Mr. Olivas reported a tax of $84, which was offset           
          by the child tax credit.                                                    
               Petitioner and Mr. Olivas reported withheld taxes of $103,             
          claimed an earned income credit of $1,734, and claimed an                   
          additional child tax credit of $1,916, resulting in a claimed tax           
          refund of $3,753.  Pursuant to a “rapid refund” loan                        

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