Rosalinda E. Alt v. Commissioner of Internal Revenue

Summary

The Tax Court upheld the Commissioner's denial of innocent spouse relief to Rosalinda Alt under I.R.C. sec. 6015. It held it had jurisdiction under sec. 6015(e) over her stand-alone petition for 1982-1988 and over the failure to make any determination on her 1989 request, but denied relief on the merits: no relief was available for 1989 because she filed no joint return, and for 1982-1988 she failed the inequity requirement of sec. 6015(b)(1)(D) because the tax savings benefited her, her husband concealed nothing from her, she faced no economic hardship, and the couple remained together enjoying the lifestyle his income supported. She was ineligible for sec. 6015(c) relief because she was still married to and living with Dr. Alt when she filed her election, and the denial of sec. 6015(f) equitable relief was not an abuse of discretion because the same equitable factors governed. Decision was entered for respondent.