TAX COURT OPINION

Case: Kim A. Culkin, Petitioner and Kevin J. Culkin, Intervenor
Docket Number: 14343-08
Judge: Colvin
Opinion Type: bench
Filed: 07/07/2009
Pages: 4

olr- 49;1 7' UNITED STATES TAX COURT WASHINGTON , DC 2021 7 KIM A . CULKIN, PETITIONER AND KEVIN J . CULKIN, INTERVENO R Petitioner v . COMMISSIONER OF INTERNAL REVENUE , Respondent O R D E 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 , Kim A . Culkin, intervenor , Kevin J . Culkin, and to respondent a copy of the pages of the transcript of the trial of the above case before Judge James S . Halpern at Denver , Colorado on June 23 , 2009, containing his oral findings of fact an d opinion rendered at the conclusion of trial . In accordance with the oral findings of fact and opinion, a decision will be entered for petitioner , Kim A . Culkin . (Signed) James S. Halpern Judge Dated : Washington, D .C . July 7, 2009 1: SERVED JUL 10 2009 ORIGINAL 3 1 Bench Opinion by Judge James S . Halpern June 23, 200 9 2 Culkin v . Commissioner Docket Number 14343-0 8 3 The Court has decided to render ora l 4 findings of fact and opinion in case, and th e 5 following represents the Court's oral findings of fact 6 and opinion . The oral .findings of fact and opinion 7 shall not be relied upon as precedent in any other 8 case . 9 This bench opinion is made pursuant to the 10 authority granted by Section 7459(b) of the Internal 11 Revenue Code of 1986, as amended, and Rule 152 of the 12 Tax Court Rules of Practice and Procedure . 13 All section references hereafter are to the 14 Internal Revenue Code of 1986 as amended . This case 15 is before the Court pursuant to a petition filed under 16 Section 6015(e) for review of a determination denying 17 Petitioner's request for relief from joint and several 18 liability . Kevin J . Culkin, the Intervenor, ha s 19 intervened pursuant to Section 6015(e)(4) . 20 The parties have stipulated certain facts . 21 The stipulation of facts with attached exhibits is 22 incorporated herein by this reference . By notice of 23 determination dated March 13, 2008, Responden t 24 determined that Petitioner was not eligible for relief 25 from joint and several liability under Section Heritage Reporting Corporation (202) 628-4888 1 6015 (b) , (c) , or (f) . 2 The parties have stipulated that Petitioner 3 does not qualify for relief under Section 6015(b) or 4 (c) . 5 Respondent , by his trial memorandum;- agrees 6 that Petitioner is entitled to relief under Section 7 6015(f) . Intervenor disagrees . At trial onl y 8 Intervenor testified . He testified that Petitioner 9 had limited connections with the family business . 10 Among other things, he testified that she 11 did not work 9 :00 to 5 :00, came to work when it was 12 convenient to her, had access to the finances of the 13 business, and cannot claim lack of knowledge . On 14 cross-examination he testified that Petitioner was 15 primarily a stay-at-home mom . 16 Among the reasons that Respondent initially 17 denied Petitioner relief under 6015(f) was her failure 18 to establish economic hardship . Among other things, 19 the parties have stipulated that Petitioner suffer s 20 from poor mental health because of an accident i n 21 2004, is not employed ; most employment is improbable 22 to her ; she has borrowed approximately $61,747 .87 from 23 her parents to meet her living expenses, has medical 24 expenses that exceed $125,000 . She is not receiving 25 any disability payments from insurance and has limite d Heritage Reporting Corporation (202) 628-4888 5 1 income from other sources . 2 We find that Petitioner has establishe d 3 economic hardship . The parties have also stipulated 4 that Petitioner has complied with her tax obligations 5 after the years in issue . 6 Taking into account the factors in Rev . 7 Proc . 2003-61, 2003-2 C .B . 296, applicable to th e 8 granting of relief under Section 6015(f), considering 9 the analysis of those factors in the determination , 10 considering both the stipulated facts and Intervenor's 11 testimony, we conclude that Respondent did not err in 12 conceding that Petitioner is entitled to relief under 13 Section 6015(f) . 14 Decision will be entered for Petitioner . 15 This concludes the Court's oral findings of fact and 16 opinion in this case . 17 (Whereupon, at 9 :06 a .m ., the bench opinion 18 in the above-entitled matter was concluded . ) 19 20 21 22 23 24 25 Heritage Reporting Corporation (202) 628-4888