Hopkins v. Comm'r
United States Tax Court
P filed a request for relief under sec. 6015, I.R.C., with respect to her joint and several tax liabilities for 1982 and 1983. P and H reported loss deductions from a partnership on their returns for those years. In 1988, P and H signed a closing agreement under sec. 7121, I.R.C., in which they agreed to adjustments with respect to the partnership deductions. The adjustments to the partnership deductions resulted in tax deficiencies for 1982 and 1983, which R assessed.
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P filed a request for relief under sec. 6015, I.R.C., with respect to her joint and several tax liabilities for 1982 and 1983. P and H reported loss deductions from a partnership on their returns for those years. In 1988, P and H signed a closing agreement under sec. 7121, I.R.C., in which they agreed to adjustments with respect to the partnership deductions. The adjustments to the partnership deductions resulted in tax deficiencies for 1982 and 1983, which R assessed. The tax liabilities for those years were the subject of a prior bankruptcy case involving P and H and the Government. In that…
1Opinion of the Court
RUWE, Judge:
The issue for decision is whether a closing agreement entered into under section 71211 precludes the assertion of a claim for relief from joint and several liability under section 6015 where petitioner signed the closing agreement before the effective date of section 6015. We hold that it does not.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time of filing the petition, petitioner resided in Kentfield, California.
Petitioner was formerly married to Donald…
2Cases cited17 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Zaentz v. CommissionerUnited States Tax Court · 1988
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
- Meier v. CommissionerUnited States Tax Court · 1988
12 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Hopkins v. Comm'rUnited States Tax Court · 2003
- Dutton v. Comm'rUnited States Tax Court · 2004
- Manko v. Comm'rUnited States Tax Court · 2006
- Lincir v. Comm'rUnited States Tax Court · 2007
- Sarmiento v. United StatesDistrict Court, E.D. New York · 2011
11 more not listed; retrieve them via the Exa API.