Porter v. Comm'r
United States Tax Court
P applied for relief from joint and several liability for additional tax under sec. 72(t), I.R.C., related to a distribution her husband received from his individual retirement account. R denied P's application for relief. P petitioned this Court to seek our determination whether she is entitled to relief under sec. 6015(f), I.R.C.
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P applied for relief from joint and several liability for additional tax under sec. 72(t), I.R.C., related to a distribution her husband received from his individual retirement account. R denied P's application for relief. P petitioned this Court to seek our determination whether she is entitled to relief under sec. 6015(f), I.R.C. Held: In determining whether P is entitled to equitable relief under sec. 6015(f), I.R.C., we apply a de novo standard of review, not an abuse of discretion standard of review. Held, further: P is entitled to equitable relief under sec. 6015(f), I.R.C. Held,…
1Opinion of the Court
Haines, Judge:
Respondent determined that petitioner is not entitled to relief from joint and several income tax liability for 2003 with respect to an early distribution from her ex-husband’s individual retirement account (ira).1 In Porter v. Commissioner, 130 T.C. 115, 117 (2008), we held that in determining whether petitioner is entitled to relief under section 6015(f), we conduct a trial de novo and we may consider evidence introduced at trial which was not included in the administrative record. We then denied respondent’s motion in limine seeking to limit petitioner’s right to introduce…
2Cases cited27 opinions
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Purcell v. CommissionerUnited States Tax Court · 1986
- Bokum v. CommissionerUnited States Tax Court · 1990
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3Cited by113 opinions
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- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2018
- Johnson v. Comm'rUnited States Tax Court · 2014
- Boyle v. Comm'rUnited States Tax Court · 2016
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