TAX COURT OPINION

Case: Lauren Mullens
Docket Number: 23762-18S
Judge: Halpern
Opinion Type: bench
Filed: 12/11/2019
Pages: 3

UNITED STATES TAX COURT WASHINGTON, DC 20217 PA LAUREN MULLENS, Petitioner(s), v. ) ) ) ) ) Docket No. 23762-18S. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ORDER 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 the pages of the transcript of the trial in the above case before Judge James S. Halpern at Baltimore, Maryland, containing his oral fimdings of fact and opinion rendered at the trial session at which the case was heard. In accordance with the oral findings of fact and opinion, decision will be entered for petitioner. (Signed) James S. Halpern Judge Dated: Washington, D.C. December 11, 2019 SERVED Dec 16 2019 3 1 2 3 4 5 6 7 8 9 10 11 Bench Opinion by Judge James S. Halpern October 28, 2019 Lauren Mullens v. Commissioner Docket No. 23762-18S THE COURT: 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. The oral findings of fact and opinion shall not be relied upon as precedent in any other case. This bench opinion is made pursuant to the 12 authority granted by section 7459(b) of the Internal 13 Revenue Code of 1986, as amended, and Rule 152 of the Tax 14 Court Rules of Practice and Procedure. 15 16 17 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax 18 Court Rules of Practice and Procedure. 19 The question before us is whether petitioner is 20 entitled to relief under section 6015(b) for her 2013 tax 21 22 23 24 year. Our scope and standard of review are as set forth in section 6015(e) F7). Petitioner and her ex-husband made a joint return of income for 2013. Petitioners omitted from that 25 return $7,635 of gross income reported to the husband on a Cribers Form W-2 from TaTu Baltimore and $4,750 of gross income reported to him on a Form 1099 from Outerloop Management. 4 Petitioner convincingly testified that she collected all information returns received by mail or given to her by her ex-husband and turned them over to her return preparer. We find that she had no reason to know that income reported on the referenced Forms W-2 and 1099 was omitted from the 2013 joint return. The couple's income had fluctuated enough during the past few years that we draw little from the change from prior years to 2013. We find that, in signing the 2013 return, she 1 2 3 4 5 6 7 8 9 10 11 12 did not know, and had no reason to know, that there was any understatement of tax. Petitioner is entitled to relief under section 6015(b) with respect to the 2013 joint return. An appropriate order will be entered. That concludes the Court's oral findings of fact and opinion in this case. (Whereupon, at 3:56 p.m., the above-entitled matter was concluded.) 13 14 15 16 17 18 19 20 21 22 23 24 25 (973)406.2250|operationsgescribenuiet|www.escthesmet