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BILLINGS v. COMMISSIONER

Docket No. 6148-03.

127 T.C. 7 (2006)

127 T.C. No. 2

DAVID BRUCE BILLINGS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 25, 2006.

Attorney(s) appearing for the Case

Patrick Wiesner, for petitioner.

Vicki L. Miller, for respondent.

OPINION

HOLMES, Judge:

In 1999, Rosalee Billings began embezzling money from her employer. She kept her husband in the dark about her embezzlement and didn't report the ill-gotten income on their joint return. After she was caught in 2000, she confessed her theft to him, and together they signed an amended joint return that reported the stolen income and showed a hefty increase in the tax owed. He asked the Commissioner to be relieved of joint liability...

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