Haggerty v. Commissioner

PER CURIAM: *

Petitioner-Appellant Mary Haggerty sought innocent spouse relief from joint and several liability for the underpayment of taxes reflected on her 2006 joint income tax return pursuant to I.R.C. § 6015(f). The Tax Court denied Haggerty’s request for innocent spouse relief, and Haggerty appeals that denial. For the following reasons, we AFFIRM the judgment of the Tax Court.

I

Appellant Mary Haggerty (“Ms. Hag-gerty”) was married to Timothy Haggerty (“Mr. Haggerty”) for 37 years before he died unexpectedly. Ms. Haggerty alleges that her husband was a big, intimidating man and that he…