Mary Ann Kollar v. Commissioner

131 T.C. No. 12

UNITED STATES TAX COURT MARY ANN KOLLAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15928-05. Filed November 25, 2008. P filed a joint 1996 Federal income tax return reporting zero income tax liability. Before Dec. 20, 2006, P amended that return and paid the income tax reported on the amended return. P did not pay any statutory interest that had accrued as to that tax. R assessed accrued interest, and P requested from R equitable relief from the assessed interest pursuant to sec. 6015(f), I.R.C. After R determined that P was not entitled to the…