MINIHAN v. COMMISSIONER

Docket No. 26595-09.

138 T.C. 1 (2012)

ANN MARIE MINIHAN, Petitioner, AND JOHN J. MINIHAN, JR., Intervenor, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 11, 2012.


Attorney(s) appearing for the Case

Roger M. Ritt , for petitioner.

John J. Minihan, Jr. , for himself.

Erika B. Cormier , for respondent.


GUSTAFSON, Judge:

This case arises from petitioner Ann Minihan's timely request under section 6015(f)1 for "innocent spouse" relief from joint liability for tax years 2001, 2002, 2003, 2004, 2005, and 2006. The Internal Revenue Service (IRS) denied Ms. Minihan's request for relief because (it concluded) she had not shown that it would be inequitable to hold her responsible for the tax liability...

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