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abused his discretion in denying petitioner innocent spouse
relief under section 6015 for tax year 2004.
Background
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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