TAX COURT OPINION

Case: Theresa L. Dwinell, Petitioner and Joel Liberto, Intervenor
Docket Number: 25544-09S
Judge: Colvin
Opinion Type: bench
Filed: 11/12/2010
Pages: 4

UNITED STATES TAX COURT 20217 Washington,. D.C. THERESA L. DWINELL, - ) Petitioner,. ) ) ) Docket No. 25544-09S ) and JOEL LIBERTO, Intervenor, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ) ) ) .) ) ) ) O R D E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of transcript of Trial Judge Lewis R. Carluzzo at Boston, Massachusetts, on September 30, 2010, containing his oral opinion rendered at the above case before Special the conclusion of trial. the pages of the the trial of findings of fact and In accordance with the oral findings of fact and opinion, an order dismissing the case as to Joel Liberto will be issued and decision will be entered for petitioner. (Signed) Lewis R. Carluzzo Special Trial Judge Dated: Washington, D.C. November 12, 2010 i SERVED NOV i 5 20ff 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 3 Bench Opinion by Special Trial Judge Lewis R. Carluzzo Dwinell v. Commissioner Docket No. 25544-095 September 30, 2010 The Court has decided to render oral findings of fact and opinion in this case. And the following represents the Court's oral findings of fact and opinion. This oral findings of fact and opinion shall not be relied upon as precedent in any other case. Section references contained in this bench opinion are to the Internal Revenue Code of 1986 as amended in effect for the relevant period. Rule references are to the Tax Court Rules of Practice and Procedure. This Section 6015(e) proceeding is a small tax case conducted pursuant to the provisions of Section 7463 and Rules 170 through 175. This bench opinion is made pursuant to the authority granted by Section 7459(b) and Rule 152. Theresa L. Dwinell appeared pro se. Patrick F. Gallagher appeared on behalf of Respondent. There was no appearance by or on behalf of Joel Liberto. The case will be dismissed as to him for lack of prosecution. In a final determination dated July 28, Heritage Reporting Corporation (202) 628-4888 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 2009, Respondent denied Petitioner's claim that Section 6015 relief from her unpaid 2007 Federal income tax liability. Our jurisdiction,in this case is established by Section 6015(e) and we consider de novo Petitioner's entitlement to relief under Section 6015(f), Porter v. Commissioner, 132 T.C. 203 (2009). All of the facts have been deemed stipulated and are so found. Petitioner resided in Massachusetts at the time the petition was filed. Respondent and Petitioner now agree that, pursuant to Section 6015(f), Petitioner is entitled to relief from her 2007 Federal income tax liability assessed according to a joint 2007 Federal income tax return filed with her former spouse. Suffice it to note that the facts deemed stipulated fully support Petitioner's entitlement to Section 6015(f) relief as now agreed upon between Petitioner and Respondent. Consequently, to reflect the foregoing, an order dismissing the case as to Joel Liberto will be issued and decision will be entered for Petitioner. This concludes the Court's oral findings of fact and opinion in this case. // Heritage Reporting Corporation (202) 628-4888 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (Whereupon, at 11:27 a.m., the bench opinion in the above-entitled matter was concluded.) 5 // // // // // // // // // // // // // // // // // // // // // // // Heritage Reporting Corporation (202) 628-4888