2002 Tax Ct. Memo LEXIS 192">*192 Court found respondent's denial of petitioner's request for relief from remainder of 1988 tax liability was not an abuse of discretion.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Petitioner filed a Form 8857, Request for Innocent Spouse Relief, in which she sought relief from joint and several liability for tax years 1988-90. Respondent determined that petitioner is not entitled to relief from joint and several liability under
Respondent now concedes that petitioner is entitled to relief from joint liability for tax for 1989 and 1990, and for tax arising from $ 2,923 of Hoffman J. Brown's income in 1988. After respondent's concessions, the sole issue for decision is whether respondent's denial of petitioner's request for relief from the remainder of the 1988 tax liability was an abuse of discretion. We hold that it was not.
Unless otherwise specified, section references are to the Internal Revenue Code in effect for the applicable years. References to Hoffman J. Brown (Brown) 2002 Tax Ct. Memo LEXIS 192">*193 are to petitioner's husband. References to the Browns are to petitioner and Brown.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner resided in Baltimore, Maryland, when she filed the petition in this case. Brown was a minister at the Main Street Baptist Church in Smithfield, Virginia, in 1988, 1989, and 1990.
Brown reported the income from his ministry on Schedules C, Profit or Loss From Business, attached to his and petitioner's 1988-90 returns.
Respondent mailed the Browns a notice of deficiency for 1988-90 on March 25, 1994. In it, respondent determined that the compensation that Brown had reported as income from self-employment was wages. Neither petitioner nor Brown filed a petition in the Tax Court in response to the notice of deficiency. On August 10, 1994, respondent assessed taxes based on the March 25, 1994, notice of deficiency.
Respondent applied the Browns' overpayments of tax for 1994, 1995, 1996, and 1997 to their 1988 tax liability as follows:
Year of 2002 Tax Ct. Memo LEXIS 192">*194 Date Amount
overpayment applied applied
1994 May 1, 1995 $ 179
1995 Apr. 29, 1996 1,801
1994 May 20, 1996 1,196
1996 Apr. 21, 1997 2,507
1997 May 18, 1998 3,054
The Browns' 1988 tax liability was paid in full on May 18, 1998.
OPINION
Petitioner contends that she is entitled to relief from joint and several liability for 1988 under
Congress expanded the relief available to joint filers by repealing
2002 Tax Ct. Memo LEXIS 192">*196 We are aware of no provision in the Internal Revenue Code which allows us to grant relief under
To account for respondent's concessions,
Decision will be entered under
1. The four requirements for relief under
2. Under