TAX COURT OPINION

Case: Terry Lee Pope, f.k.a. Terry Lee Chritton
Docket Number: 17958-08S
Judge: Colvin
Opinion Type: bench
Filed: 02/22/2010
Pages: 4

~t.~, . LO O( A 0 - 9 u 14 cu UNITED STATES TAX COURT WASHINGTON , DC 2021 7 TERRY LEE POPE , CHRITTON, f .k .a . TERRY LEE Petitioner , ) Docket No . 17958-08S v . COMMISSIONER OF INTERNAL REVENUE, Respondent . ORDE R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it i s ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial of this case before Judge Haines,at Portland, Oregon on January 27, 2010, containing his oral findings of fact and .opinion rendered at the conclusion of the trial . In accordance with the oral findings of fact and opinion, decision will be entered granting relief to petitLoner pursuant to section 6015(f) and finding petitioner liable for an income tax liability . (Signed) Harry A. Haines Judge Dated : Washington, D .C . February 22, 2010 SERVED FEB 214 2010 2 1 Bench Opinion by Senior Judge Harry A . Haine s 2 Docket No . 17958-08S . January 27, 2;010 3 Pope, f .k .a . Chritton v . Commissione r 4 5 7 THE CLERK : Recalling from the calendar Docket No . 17958-08S, Terry Lee Pope, f .k .a . Terry Lee Chritton . THE COURT : The Court has decided to render oral , findings of fact and opinion in this case and the following 8 represents the Court's oral findings of act and opinion .. 9 The oral findings of fact and opinion shall not be relie d 10 upon as precedent in any other case . 11 Petitioner filed a petition with this Court i n 12 response to a notice of determination concerning her request 13 for relief from joint and several liability under sectio n 14 6015(f) in connection with her joint income tax return for 15 2000 . On February 8, 2003, respondent sent petitioner, vi a 16 certified mail at her last known address, a Notice of Inten t 17 to Levy and Notice of Your Right to a Hearing, under Section 18 6330 . On November 8, 2007, petitioner mailed to respondent 19 Form 8857, Request for Innocent Spouse Relief, an d 20 attachments with regard to the 2000 tax ear . Petitioner' s 21 request for equitable relief under 6015(f) was denied b y 22 respondent solely on the ground that petitioner's filing of 23 Form 8857 was untimely . Respondent issued petitioner a 24 notice of determination on April 24, 2008 . 25 Respondent acknowledges through stipulations that , .Heritage Reporting Corporation (202) 628-4888 3 1 but for the dispute regarding the timeliness of the filing 2 for election of equitable relief under 1 .6015-5(b)(1) , 3 Income Tax Regulations, petitioner would be entitled to such 4 relief for 2000 with regard to all but $418 of the unpai d income tax liability . Thus-, respondent concedes that if petitioner's request under section 6015() was timely, she would be responsible for $718 of the unpaid income ta x liability attributable to her own income reported o n petitioner's joint Federal income tax return for 2000, less petitioner's $300 share of the $600 immediate tax relief credit for 2000, resulting in a tax of $418 . The remaining 6 7 1 0 11 12 issue for decision is whether petitioner timely elected 13 equitable relief under section 6015(f) . 14 Petitioner is an individual who maintained her 15 legal residence in the state of Oregon at the time her 16 petition was filed in this case . 17 Respondent relies on section 1 .6015-5(b)(1), Income 18 Tax Regulations, which provides a two-year limitation s 19 period after a collection action is commenced to request, 20 relief under section 6015(f) . Here, petitioner's request 21 was not received within the two-year limitations period 22 prescribed by the regulation . However, in Lantz v . 23 Commissioner , 132 T .C . No . 8 (April 7, 2009), this Cour t 24 held that section 1 .6015-5(b)(1), Income Tax Regulations, i s 25 an impermissible interpretation of section 6015(f) . Heritage Reporting Corporatio n (202) 628-4888 4 1 Moreover, we have held that a petitione r is not barred from 2 receiving relief under section 6015(f) s lely on the groun d 3 that a request is untimely . Manella v . Commissioner , 132 4 T .C . No . 10 (April 13, 2009) . 5 Therefore, we find that petitioner's request for 6 innocent spouse relief under section 601 I~ (f) is valid . We 7 accept the parties' stipulation and hold that petitioner i s 8 responsible for $718 of tax, subject to a $300 tax credit 9 for the year at issue . 10 In reaching our holding, we have considered all 11 arguments made, and, to the extent not mintioned, we 12 conclude that they are moot, irrelevant, or without merit . 13 To reflect the foregoing, decision will be entered 14 granting relief to petitioner pursuant ti section 6015(f) 15 and finding petitioner liable for an income tax liability 16 for 2000 of $418 in accordance with the stipulation of the 17 parties . 18 This concludes the Court's oral findings of fact 19 and opinion . 20 (Whereupon, at 10 :05 a .m ., the bench opinion in .the 21 above-entitled matter was concluded . ) r Heritage Reporting Corporation (202) 628-4888