Beverly Robinson v. Commissioner

T.C. Memo. 2020-134

UNITED STATES TAX COURT BEVERLY ROBINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12498-16. Filed September 23, 2020. James R. Monroe, for petitioner. Miriam C. Dillard and Mark J. Tober, for respondent. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION1 COPELAND, Judge: Petitioner, Beverly Robinson, seeks equitable relief from joint and several liability (innocent spouse relief) associated with a joint return for 2010. For the reasons explained herein, we conclude that she is entitled to relief. FINDINGS OF FACT Some facts have been stipulated…