# PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.T.C. Summ ary Opi ni on 20 14 -8

UNITED STAT ES TAX COURT

SUSAN R. ZIMM ERMAN-PHI LLIPS, Pet it io ne r v. COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 22 98 -1 2S
. Fil edJan uary 15 , 20 14
.
Ch arl es J. Lad d, fo r pe ti ti on er. Mi nd y Y. Cho u, Ro be rt D. Hei tm ey er, an d J oh n D. Dav is , forres po nd en t.

SUMM ARY OPINION LARO, Ju dg e: Thi s ca se was h eardpu rs uantto th e p ro vi si on s o f se ct io n 74 63 of t he Int ern al Rev en ue Co de in effec t wh enth e p et it io n was fil ed
. 1

All sec ti on refe ren ces are t o t he Int ern al Rev en ue Co de in effe ctforth e 1 y ear i n i ss ue , andall Ru le refe ren ces are t o t he Tax C ou rt Rul es of P ract ic e an d Pro cedur e, un le ss ot he rwis e in di cat ed
.- 2 -

Pu rs ua ntto sec ti on 74 63 (b ), th e d eci si on to be en te redis no t re vi ewab le by any ot he r co urt, an d t hi s o pi ni on sh al l n otbe tre at edas p rece de ntforan y ot he r cas e. Pet it io ne r pe ti ti on edth e Co urt u nd er s ect io n 6 01 5( e)(1 ) in res po ns e to a no ti ce o f de te rm in at io n d en y in g h er re qu es t fo r rel ie f fro m joi ntan d s ev eral li ab il it y un de r se ct io n 6 01 5 fo r 20 09 . The i ss ue s t o b e d eci de d a re: (1 ) whe th er a 2 00 9 jo in t Fe de ral in co m e return fi le d b y pe ti ti on er’s fo rm er hu sb an d a ndno t s ig ne d b y pe ti ti on er i s a v al idjoi ntreturn. We ho ldth atitis ; an d (2 ) whe th er p et it io ne r is en ti tl edto equi tabl e rel ie f fro m joi ntan d s ev eral li ab il it y un de r se ct io n 6 01 5( f) fo r un pa idtax rel at edto th e 2 00 9 jo in t Fe de ral in co m e ta x re tu rn . W e h ol d t ha t s he is no t. Bac kg ro un d So m e fac ts ha ve be enst ip ul at edan d a re s o fo un d. Th e st ip ul at io n o f fac ts
an d t he acco m

panyin g e xh ib it s ar e in co rp or at edhe rei n b y th is refe ren ce. Pet it io ne r res id edin Mi ch ig anwhensh e p et it io ne d t he Co urt. Pet it io ne r an d h er fo rm er h us ba nd , Tho m as Ph il li ps , were m arri edfor 25 y ears . Starti ng in 19 88 pe ti ti on er an d M r. Ph il li ps fil edin co m e ta x re tu rn s wi th th e In te rn al Rev en ue Serv ic e as “ Marrie d fi li ng joi nt ly”. E ach y ear t he y crea te d a fil e fo r th ei r res pe ct iv e ta x d oc um en ts . As pe ti ti on er re cei ve d t ax do cu m en ts , sh e wou ldpu t t he m

in th e fi le . Mr. Ph il li ps was a lways res po ns ib le forco m pl et in g t he- 3 -

co up le ’s tax return. Aft er co m pl et in g t he tax return, M r. Ph il li ps wou ldgi ve itto pe ti ti on er t o s ig n. Pe ti ti on er n ev er re vi ewedth e returns he rs el f. InJu ly 200 9 p et it io ne r an d M r. Ph il li ps sep arat ed , bu t the ir r es pe ct iv e 2 at to rn ey s ad vi se d t he m

to fil e joi nt ly for tha t year. As sh e h addo ne in pre vi ou s y ears , in Jan ua ry

20 10 , pet it io ne r es tabl is he d afil e fo r he r ta x d oc um en ts fro m th e pr ev io us y ear. Pe ti ti on er an d M r. Ph il li ps were n otinreg ul ar co m m un ic at io n, b ut atth e en d o f Feb ru ary orin Marc h 2 01 0, p et it io ne r ga ve Mr. Ph il li ps th e ta x do cu m en ts fil e so th athe co ul d c om pl et e an d fi le th e 2 00 9 jo in t Fe de ral in co m e ta x re tu rn(20 09 joi ntreturn)
. Whe n s he gave Mr. Ph il li ps th e ta x d oc um en t fi le , pet it io ne r “ as su m edth at he [Mr. Ph il li ps ] wou ldpre pa re the tax es an d t he n I wo ul d s ig n t he m an d the n h e wou ldfil e th em .” Howev er, the fil e p et it io ne r pr ov id edto Mr. Ph il li ps was in co m pl et e. Pet it io ne r ha d n oty etrece iv edhe r Fo rm W -2 , W ag e an d Tax St at em en t, fro m

he r em pl oyer, Adv an cedBio ni cs , LLC, bu t s he was u naware o f 3 th is fact . At so m e ti m e b efo re Ap ril 15 , 20 10 , pet it io ne r rec ei ve d the Fo rm W -2 fro m Adv an cedBio ni cs , LLC, as wel l as ot he r ta x d oc um en ts . The Fo rm W -2

Pet it io ne r an d M r. Ph il li ps ’ di vo rce b ecame fin al on Marc h 1 6, 2 01 0. 2 The reco rddo es no t re ve al pe ti ti on er’s p os it io n a t Ad va nc edBio ni cs , LLC, 3 bu t t he reco rdst at es th atpe ti ti on er h as a m as te r’s de gr ee i n s ci en ce.- 4 -

rep orte d t ha t p et it io ne r ha d re cei ve d $ 74 ,23 0 o f ta xabl e in co m e an d h adha d $8 ,43 4 wi th he ldfor

20 09
. 4 Dur in g M arch an d Ap ril pe ti ti on er at te m pt edto co nt actMr. Ph il li ps reg ard in g v ari ou s m at te rs , in cl ud in g t he ad di ti on al tax do cu m en ts . Mr. Ph il li ps ne ve r res po nd edto he r m es sa ge s. On Ap ril 16 , 20 10 , pet it io ne r fi na ll y reac he d M r. Ph il li ps by tele ph on e. Mr. Ph il li ps in fo rm edpe ti ti on er tha t h e h adalr ead y ele ctro ni cal ly file d t he 20 09 joi nt return. Whenpe ti ti on er o bjec te d t ha t s he ha d n otsi gn edth e return, M r. Ph il li ps st at edth atbe cau se th e return h adbe enfil edele ctro ni cal ly, he r si gn atur e h adno t be enne ces sa ry . Accor di ng to pe ti ti on er, s he was n otaware a t t ha t t im e th atan y in co m e h adbe enom it te d fr om th e 2 00 9 jo in t re tu rn . Duri ng th e en su in g m on th s pe ti ti on er re pe at ed ly ask edMr. Ph il li ps fora co py of th e 2 00 9 jo in t re tu rnso th at sh e co ul d c om

pl et e h er d au gh te r’s co ll eg e fi na nc ia l ai d app li cat io ns . Peti ti on er te st ifi edth atsh e d idno t as k fo r a co py of th e 2 00 9 jo in t re tu rnbe cau se sh e th ou gh t t ha t t he re was so m ethi ng wron g wi th it
. InAug us t 2 01 0 p et it io ne r ev en tu al ly m etwith M r. Ph il li ps , who ga ve he r a co py of th e 2 00 9 jo in t re tu rnwith t he bo tt om of p ag e 2 to rnoff

. The m is si ng
Pet it io ne r’s Adv an cedBio ni cs , LLC, inc om e in cl ud eda bu y ou t o f st oc k 4 op ti on s s he he ldin th e co m pa ny.- 5 -

po rti onof t he return i nc lu de d the return’s fi na l t ax cal cu la ti on an d arefu ndcla im of $9 ,46 0. Duri ng th atm eet in g, p et it io ne r al so sh owe d M r. Ph il li ps th e ta x

5 do cu m en ts th atsh e h adpre vi ou sl y no t g iv enhi m . Peti ti on er the n u nd ers to od , on th e b as is of M r. Ph il li ps ’ reac ti on , th ata m is ta ke ha d b een m ad e o n t he 20 09 joi nt return. Inth e fal l o f 20 10 , aft er re cei vi ng th e p art ia l re tu rnfro m Mr. Ph il li ps , pe ti ti on er co nt act edth e In te rn al Rev enue Serv ic e (IR S) t o d is cu ss th e 2 00 9 jo in t return, b utsh e was un su cces sf ul be cau se Mr. Ph il li ps ha d re fu se d t o p ro vi de he r wit h t he return’s el ect ro ni c fi li ng pe rs on al id en ti fic at io n n um be r (PIN). Pe ti ti on er di d n otatt em

ptto fil e a Fo rm

10 40 X, Am en de d U.S. In di vi du al Inc om e Tax Return, t o re po rt h er m is si ng in co m e fro m Adv an cedBio ni cs , LLC. On M arch 14 , 20 11 , res po nd en t i ss ue d aCP2 00 0 n ot ic e to pe ti ti on er an d Mr. Ph il li ps pro po si ng anin crea se in tax for20 09 of $ 25 ,39 3 a ris in g fr om pe ti ti on er’s u nr ep orte d i nc om e, pe na lt ie s o f $2 ,67 8, an d i nt eres t o wedof $ 57 8. The CP2 00 0 n ot ic e al so rep orte d t he ir 2 00 9 t ax withh el d o f $1 2,0 01 , res ul ti ng in a to ta l b al an ce due of $ 16 ,64 8. In res po ns e, pe ti ti on er fi le d F orm 88 57 , Reque stfor In no cen t Sp ou se Rel ie f, onMay 31, 2 01 1. OnFo rm 88 57 , pet it io ne r as se rte d t ha t Whe n p et it io ne r fi na ll y

rece iv eda co m

pl et e co py of th e 2 00 9 jo in t re tu rn , 5 sh e was su rp ris edby the refu ndcla im be cau se in th e p as t s he an d M r. Ph il li ps ha d owe d t ax . Peti ti on er n ev er re cei ve d a ny po rti on of the refu ndpa ym en t.- 6 -

sh e d idno t re al iz e th atth e 2 00 9 jo in t re tu rnha d u nd erre po rte d h er i nc om e b ecau se sh e h adno t s een itbe fo re i t was fil ed
. The IRS re

jecte d p et it io ne r’s reque stfor in no cen t s po us e rel ie f. Pet it io ne r th enfil eda Fo rm

12 50 9, St at em en t o f Dis ag reem en t, o n Au gu st26 , 20 11 . Her
cas e was forward edto th e IRS Offic e o f App eal s (Ap pe al s) forfurth er co ns id erat io n. Aft er re vi ewin g p et it io ne r’s cas e, on Nov em be r 1, 2 01 1, Ap pe al s Offi cer Lo ri C ox is su edanApp eal s ca se m em o i n wh ic h s he de ni edpe ti ti on er’s in no cen t s po us e cl ai m

un de r se ct io n 6 01 5( b) , (c), an d (f ). App eal s Off

ic er Co x fo un d tha t p et it io ne r ha d t aci tl y co ns en te d t o M r. Ph il li ps ’ fil in g t he 20 09 joi nt return andth atth e b as is forth e d efi ci en cy was p et it io ne r’s un rep orte d i nc om e fro m Adv an cedBio ni cs , LLC. On Nov em be r 8, 2 01 1, Ap pe al s m ai le d p et it io ne r a fin al App eal s d et erm in at io n d en y in g h er re qu es t fo r rel ie f an d i nf orm in g h er tha t sh e was en ti tl edto fil e a p et it io n wi th th e Co urt o n o r be fo re Fe brua ry 6, 2 01 2. Pet it io ne r ti m el y

fil edhe r pe ti ti on .- 7 - Dis cu ss io n I. 20 09 Jo in t Fe de ral Inc om e Tax Return Sect io n 6 01 3( a) p ro vi de s t ha t a h us ba ndan d wi fe m ay fil e a joi ntin co m e ta x re tu rn . Gene ral ly, a joi ntin co m e ta x re tu rnm us t b e si gn edby bot h s po us es . 6 Sec. 1 .60 13 -1 (a)( 2) , Inc om e Tax Reg s. Pet it io ne r arg ue s t ha t s he is no t l iabl e fo r ta x a ris in g fr om th e 2 00 9 jo in t return b ecau se itis no t h er re tu rn . Peti ti on er cl ai m s t ha t b ecau se he r hu sb an d fi le d th e return wi th ou t h er s ig na tu re, s he ne ve r acqui es cedto fil in g the return, an d th eref or e th e return was frau du le nt . Whe th er an in co m e ta x re tu rnis a joi ntreturn o r a s ep arat e return o f th e ot he r sp ou se is a qu es ti on of f act . Harrin gt onv. Co m

m is si on er, T.C. Mem o. 20 12 -2 85 , at * 8 (c it in g Hei m v. Co m m is si on er, 2 7 T.C. 2 70 (19 56 ), aff’d, 2 51 F.2 d 4 4 (8 th Cir . 19 58 )). The de te rm in at iv e fac to r in de ci di ng whethe r a fi le d return qua li fie s as a joi ntreturn i s wh ethe r a hus ba ndan d wi fe i nt en de d t o fi le a joi ntreturn. Zie gl er v . Comm is si on er, T.C. Mem o. 2 00 3- 28 2, 8 6 T.C.M . (CCH)
Sec. 6 01 3( d) (1 ) pr ov id es th at“ th e st atus as h us ba ndan d wi fe o f two 6 in di vi du al s h av in g t ax ab le y ears be gi nn in g o n t he same day sh al l b e d et erm in ed * * * as of t he clo se of s uc h year”. Si nc e p et it io ne r an d M r. Ph il li ps ha ve be en fil in g jo in t re tu rn s s in ce 1 98 8, the ir 2 00 9 t ax ab le y ears be gan o n t he same day
. Fu rth erm or e, be cau se th ei r di vo rce was no t fi na li zedun ti l M arch 16 , 20 10 , pe ti ti on er an d M r. Ph il li ps were el ig ib le to fil e a joi ntreturn fo r 20 09
.- 8 -

42 3, 4 24 n.4 (20 03 ) (ci ti ng Sto ne v. Co m m is si on er, 2 2 T.C. 8 93 (19 54 )). In te ntis de te rm in edas o f th e ti m e th e return was fil ed . Park er v . Comm is si on er, T.C. Mem o. 1 97 8- 23 , 37 T.C.M. (CCH) 1 44 , 14 5 (1 97 8) . In ev al ua ti ng in te nt , th is Co urt h as co ns id eredwhet he r th e n on si gn in g s po us e fi le d asep arat e return, whe th er the no ns ig ni ng sp ou se ob jecte d t o t he joi ntfil in g, an d wh ethe r pr io r fi li ng hi st ory in di cat es anin te ntto fil e joi nt ly. Harri ng to n v . Comm is si on er, at*8
. Alt ho ug h t he Co m

m is si on er’s d et erm in at io n g en eral ly has a pr es um pt io n o f
co rrec tn es s an d the tax pa y er h as th e b ur de n o f pr ov in g i t t o b e wro ng , W el ch v. Helv eri ng , 29 0 U.S. 1 11 , 11 5 (1 93 3) , th e p res um pt io n i s re m ov edin th e cas e o f a sp ou se who do es no t s ig n apu rp orte d jo in t re tu rn , andth e b ur de n o f pr oduc in g ad di ti on al ev id en ce o n t he is su e sh ift s t o t he Co m m is si on er, Carric k v
. Co m m is si on er, T.C. Mem o. 1 99 1- 50 2, 6 2 T.C.M . (CCH) 9 38 , 94 0 (c it in g O’ Co nn orv. Co m

m is si on er, 4 12 F.2d30 4, 3 09 (2dCir . 19 69 ), aff’g i n p art , rev ’g in pa rt T.C. M em o. 1 96 7- 17 4) . Accor di ng ly, whi le th e u lt im at e b ur de n o f pr oo f
rem ai ns with t he tax pa y er, the Co m m is si on er b ears th e b ur de n o f go in g fo rward wit h e vi de nc e fro m

whi ch th e Co urt ca n c on cl ud e th atth e n on si gn in g s po us e in te nd edto fil e th e p ur

po rte d jo in t re tu rn . Esp os it o v . Comm is si on er, T.C. Mem o. 19 91 -2 62 , 61 T.C.M. (CCH) 2 85 4, 2 85 7 (1 99 1) (ci ti ng Dou gl as s v . Co m m is si on er, T.C. Mem o. 1 98 4- 36 9)
.- 9 -

Res po nd en t h as m ethi s b ur de n o f pr oduc ti onby int ro du ci ng ev id en ce t ha t pe ti ti on er i nt en de d t o fi le a joi ntreturn wi th he r fo rm er h us ba nd . Firs t, p et it io ne r di d n otfil e a s ep arat e return fo r 20 09 , eve n t ho ug h s he ha d s ub st an ti al in co m e. Seco nd , si nc e 1 98 8 p et it io ne r an d M r. Ph il li ps ha d a lways fi le d t he ir F ed eral in co m e ta x re tu rn s as “ Marrie d fi li ng joi nt ly”. T hi rd , pet it io ne r’s an d M r. Ph il li ps ’
res pe ct iv e at to rn ey s ad vi se d t he m to fil e joi nt ly for 2 00 9. Fi na ll y , andm os t
co m pe ll in gl y , pet it io ne r cre at eda fi le forhe r 20 09 tax do cu m en ts whi chsh e g av e Mr. Ph il li ps so th athe co ul d fi le th ei r 20 09 return. Pe ti ti on er t es ti fie d t ha t wh en sh e g av e Mr. Ph il li ps he r ta x d oc um en ts fil e, sh e “ as su m edth athe wou ldpre pa re th e ta xe s an d t he n I wo ul d s ig n t he m an d t he n h e wou ldfil e th em .” In t he li gh t o f 7 th es e fac ts , pet it io ne r ha s n otm ethe r bu rd enof p ers ua si on to est ab li sh th atsh e di d n otin te ndto fil e a joi ntreturn wi th Mr. Ph il li ps . Con se qu en tl y , th e 2 00 9 jo in t return M r. Ph il li ps fil edis a va li d jo in t re tu rn .

Alt ho ug h p et it io ne r ob

jecte d t ha t s he di d n otsi gn th e return, s he di d n ot 7 ob ject t o t he fil in g o f a joi ntreturn, n ordi d s he ob ject t o t he co nt en t o f th e 2 00 9 joi ntreturn. A n on si gn in g s po us e’s ob jecti on to a joi ntreturn, o n t he ba si s t ha t th e return l ack edth e n on si gn in g s po us e’s si gn atur e, do es no t re nd er the joi nt return i nv al id . Park er v . Comm is si on er, T.C. Mem o. 1 97 8- 23 , 37 T.C.M. (CCH) 14 4, 1 45 -1 46 (19 78 ) (fi nd in g t he in te ntto fil e a joi ntreturn wh ere “ [th e no ns ig ni ng sp ou se ] in te nd edto fil e a joi ntreturn * * * an d o bjec te d l at er o nl y to so m eo ne si gn in g h er n am e to th e return, n otto th e fi li ng of ajoi ntreturn” ).- 10 -

II. Equ it ab le Rel ie f Und er Se ct io n 6 01 5( f) Whe n ahu sb an d a ndwife ele ctto fil e a joi ntFed eral in co m e ta x re tu rn pu rs ua ntto sec ti on 60 13 (a), ea ch sp ou se be co m es joi nt ly andsev eral ly liab le for th e ta x due on th e sp ou se s’ agg reg at e in co m e. See s ec. 6 01 3( d) (3 ). An i nd iv idua l who ha s m ad e a joi ntreturn m ay ele ctto see k re li ef fro m

joi ntan d s ev eral li ab il it y un de r subs ect io ns (b) , (c), an d (f ) of sec ti on 60 15 . Sec. 6 01 5( a), (f) . Peti ti on er co nc ed es th atsh e is in el ig ib le forrel ie f un de r subs ect io n (b ) or(c) o f se ct io n 60 15
. A reque st in g s po us e who is un ab le to qu al ify for re li ef p ur su an t t o s ect io n 60 15 (b ) or(c) m ay

no ne th el es s av oi d jo in t an d s ev eral li ab il it y if, t ak in g i nt o acco un t al l t he fact s an d c irc um st an ces , itis in equi tabl e to ho ldth atin di vi du al li ab le foran y

unpa idtax or d efi ci en cy . Sec. 6 01 5( f)(1 ) an d (2 ). Whe re the Co m m is si on er d en ie s a r eque st in g s po us e equi tabl e rel ie f un de r se ct io n 6 01 5( f), th atin di vi du al m ay

pe ti ti onth e Co urt t o d et erm in e th e ap pr op ria te rel ie f av ai labl e. Sec. 6 01 5( e)(1 )(A). Ourst atut ory ch arg e und er s ect io n 6 01 5 i s t o d et erm in e whe th er a t ax pa y er i s en ti tl edto equi tabl e rel ie f on th e b as is of a ll th e fac ts an d ci rcu m st an ces . Srir am

v. Co m m is si on er, T.C. Mem o. 2 01 2- 91 , 10 3 T.C.M . (CCH) 14 82 , 14 86 (20 12 ). W e d et erm in e d e n ov o wh ethe r equi tabl e rel ie f is warran te d
un de r se ct io n 6 01 5( f). Po rte r v. C omm is si on er, 1 32 T.C. 20 3, 2 10 (20 09 ).- 11 -

Pet it io ne r be ars th e b ur de n o f pr oo f wit h re sp ectto he r en ti tl em en t t o t he afo rem en ti on edrel ie f. See Ru le 14 2( a). Pu rs uantto hi s g ran t o f au th or it y un de r se ct io n 6 01 5( f), in Rev . Pro c. 20 13
- 34 , 20 13 -4 3 I.R .B. 39 7, m od ifyin g a ndsupe rs ed in g R ev . Pro c. 20 03 -6 1, 2 00 3- 2 C.B. 2 96 , th e Co m

m is si on er es tabl is he d g ui de li ne s fo r de te rm in in g wh ethe r an 8 in di vi du al qu al ifi es forequi tabl e rel ie f. The C ou rt c on si de rs th es e g ui de li ne s i n th e li gh t o f th e at te nd an t fa ct s an d c irc um st an ces to de te rm in e whe th er equi tabl e rel ie f is ap pr op ria te , bu t i s n otbo un d b y th em . See Pu ll in s v . Comm is si on er, 1 36 T.C. 43 2, 4 38 -4 39 (20 11 ); S rir am v. Co m m is si on er, 1 03 T.C.M. (CCH) a t 1 48 4- 14 85
. The gu id el in es be gi n b y est ab li sh in g thr es ho ldrequi rem en ts th at , th e Co m m is si on er co nt en ds , m

us t b e sa ti sf

ie d b efo re an equi tabl e rel ie f reque stm ay be co ns id ered . See Re v. Pr oc . 20 13 -3 4, s ec. 4 .01 , 20 13 -4 3 I.R .B. at 3 99 -4 00
. Tho se co nd it io ns are: (1) th e reque st in g s po us e fi le d ajoi ntreturn fo r th e ta xabl e y ear f orwhi chrel ie f is so ug ht ; (2 ) th e rel ie f is no t av ai labl e to th e reque st in g Rev . Pro c. 20 13 -3 4, 2 01 3- 43 I.R.B. 3 97 , supe rs ed es Rev . Pro c. 20 03 -6 1, 8 20 03 -2 C.B. 2 96 , andis effe ct iv e fo r reque st s fo r rel ie f fi le d o n o r aft er Se pt em be r 16 , 20 13 , or fo r reque st s fo r equi tabl e rel ie f pe nd in g o n S ep te m be r 16 , 20 13 , whe th er wi th th e IRS , with Ap pe al s, o r in a cas e d oc ke te d i n aFed eral co urt. Rev
. Pro c. 20 13 -3 4, s ec. 7 , 20 13 -4 3 I.R .B. at 4 03 . In t he ir b rie fs , th e p art ie s re li edon Rev . Pro c. 20 03 -6 1, s up ra, b ecau se itwas s ti ll in effe ctat t he ti m e th ei r br ie fs were s ub m it te d.- 12 -

sp ou se un de r se ct io n 6 01 5( b) or ( c); (3) th e cl ai m forrel ie f is ti m el y

fil ed ; (4 ) no
as se ts were t ran sf

erre d b etween th e sp ou se s as pa rt o f a fraudul en t s ch em e; (5) th e no nr eque st in g s po us e d idno t t ran sf er d is qu al ifi edass et s t o t he reque st in g s po us e; (6 ) th e reque st in g s po us e d idno t kno win gl y pa rti ci pa te in th e fi li ng of afrau du le nt joi ntreturn; an d (7 ) ab se ntcert ai n e nu m erat edex cep ti on s, th e ta x l iabi li ty from 9 whi chth e reque st in g s po us e se ek s re li ef i s at tri bu tabl e to anit em of t he
no nr eque st in g s po us e. Res po nd en t co nc ed es th atpe ti ti on er m eet s t he fir stsi x c on di ti on s. 1 0 Howev er, res po nd en t ar gu es th atpe ti ti on er fa il s t o m eetth e se ve nt h c on di ti on be cau se th e in co m e ta x l iabi li ty in t hi s m at te r is so le ly attr ib ut ab le to pe ti ti on er’s in co m e. It i s thu s p et it io ne r’s bu rd ento est ab li sh th atsh e m eet s anex cep ti on to th is th res ho ldrequi rem en t. See Ru le 14 2( a). Pet it io ne r arg ue s t he frau d e xc ep ti on is ap pl ic ab le be cau se he r fo rm er hu sb an d c omm it te d fr au d b y fil in g t he ir 2 00 9 jo in t re tu rnwitho uthe r si gn atur e. The se ex cep ti on s ar e: (1) att rib ut io n s ol el y du e to th e o pe rat io n o f 9 co m m un ity pro pe rty law; ( 2) no m in al own ers hi p, (3 ) m is ap pr op ria ti on of f un ds ; (4 ) ab us e; an d (5 ) frau d c omm it te d b y th e n on reque st in g s po us e. Rev . Pro c. 20 13 -3 4, s ec. 4 .01 (7 ), 20 13 -4 3 I.R .B. at 3 99 -4 00
. Rev . Pro c. 20 13 -3 4, s up ra, rel ax edth e ti m el y fil in g re qu ire m en ts of R ev . 1 0 Pro c. 20 03 -6 1, s up ra. As re sp on de ntco nc ed es th atpe ti ti on er s at is fie d t he m or e res tri ct iv e requi rem en ts of t he earl ie r rev en ue pro cedur e, we de em pe ti ti on er t o ha ve m etth e ti m el y

fil in g re qu ire m en ts in th is m atte r.- 13 -

Thi s ar gu m en t m

us t fa il . The fai lu re t o i nc lu de pe ti ti on er’s i nc om e fro m Adv an cedBio ni cs , LLC, onth ei r 20 09 joi ntreturn was ha rd ly the fau lt(m uc h l es s frau d) of p et it io ne r’s fo rm er h us ba nd . Rath er, i t was pe ti ti on er wh o g av e h er fo rm er h us ba ndanin co m pl et e ta x d oc um en ts fil e, whi ch di d n otin cl ud e th e Fo rm W -2 fro m he r em pl oyer, anditwas p et it io ne r who furth er fa il edto in fo rm hi m of th is fact . There fo re, the frau d e xc ep ti on to th e se ve nt h t hr es ho ldco nd it io n s et fo rth inRev . Pro c. 20 13 -3 4, s up ra, i s i napp li cab le . Peti ti on er h as fai le d t o s at is fy th e th res ho ldco nd it io ns for equi tabl e rel ie f se t fo rth in Rev . Pro c. 20 13 -3 4, s up ra. Ouran al y si s, h owe ve r, do es no t en d h ere. As we st at edab ov e, al th ou gh we co ns id er the Co m

m is si on er’s g ui de li ne s fo r equi tabl e rel ie f, we are n otbo un d b y th em . See Pu ll in s v . Comm is si on er, 1 36 T.C. at 4 38 -4 39 . Thu s, we d et erm in e d e no vo on th e b as is of a ll th e fac ts an d c irc um st an ces whet he r pe ti ti on er i s en ti tl ed to equi tabl e rel ie f. See s ec. 6 01 5( f). W e h ol d t ha t s he is no t. As ea rly as Ap ril 16 , 20 10 , aft er s pe ak in g wi th Mr. Ph il li ps , pet it io ne r sh ou ldha ve kn own th atth e 2 00 9 jo in t re tu rndi d n otin cl ud e h er i nc om e fro m Adv an cedBio ni cs , LLC. Ins te adof t ak in g s te ps to de te rm in e wha t i m pa ctth e om it te d t ax do cum en ts m ay ha ve ha d o n t he ir 2 00 9 t ax li ab il it y , pet it io ne r m erel y wait edforMr. Ph il li ps to gi ve he r a co py of th e 2 00 9 jo in t re tu rn . In ad di ti on , al th ou gh pe ti ti on er co nt act edth e IRS aft er re cei vi ng a co py of th e return i n- 14 -

Aug us t 2 01 0, h er ef

fo rt t o d is cu ss th e return wi th th e IRS was u ns uc ces sf ul be cau se sh e d idno t h av e th e return’s el ect ro ni c fi li ng PIN. Rathe r th ansee ki ng pr of es si on al advi ce o r fi li ng anam en de d re tu rn , pet it io ne r ag ai n d idno th in g. Pet it io ne r in te nd edto fil e a joi ntreturn wi th Mr. Ph il li ps . To th aten d, i t was he r res po ns ib il it y

to en su re tha t M r. Ph il li ps rece iv edall he r ta x d oc um en ts , itwas h er res po ns ib il it y

to in fo rm

Mr. Ph il li ps th atth e fi le was i nc om pl et e, an d i t was he r res po ns ib il it y

to co rrec t an y

erro rs on th e return o r be ar the co ns eque nc es of h er in act io n. Pe ti ti on er’s ex cu se th at“ atth atpo in t, I co ul dn ’t do an y m or e” i s un av ai li ng . She is th eref or e n oten ti tl edto equi tabl e rel ie f fro m joi ntan d s ev eral li ab il it y un de r se ct io n 6 01 5( f). To re fle ctth e fo reg oi ng , Deci si on wil l b e en te red fo r res po nd en t.