Sandrus L. Collier, (2002)
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Sandrus L. Collier, (2002)
T.C. Memo. 2002-144
UNITED STATES TAX COURT SANDRUS L. COLLIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1570-01. Filed June 10, 2002.Eric F. Horvitz and Elizabeth A. Keith, for petitioner. Michele A. Yates, for respondent.MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: This case arises from a request for equitable relief (relief) under section 6015(f)1 with respect to petitioner's taxable years 1987 through 1991.The issues remaining for decision are: (1) Does the Court have jurisdiction over petitioner's request for relief under section 6015(f) for taxable years 1990 and 1991? We hold that we do. (2) Did respondent abuse respondent's discretion in denying petitioner relief under section 6015(f) for taxable years 1988, 1989, 1990, and 1991 (years at issue)?2 We hold that respondent did not.FINDINGS OF FACT Some of the facts have been stipulated and are so found. Sandrus L. Collier (Ms. Collier), resided in Herndon, Virginia, at the time she filed the petition.Ms. Collier and Claiborne L. Collier IV (Mr. Collier) married on April 1, 1978, separated in July 1992, and divorced in January 1997. During their marriage, Ms. Collier and Mr. Collier had one son, Claiborne Lee Collier V, who at the time of the trial in this case was 20 years old.At all relevant times, Ms. Collier knew that Mr. Collier was the father of at least one other child who was living in California at all relevant times after 1987. Ms. Collier also was aware at all relevant times that, at least during and before 1987, Mr. Collier had a support obligation with respect to that child and that, during a period which is not disclosed by the record but which included at least certain years prior to 1988, Mr. Collier was in arrears with respect to that obligation.During the period 1987 through 1991, Ms. Collier worked as a teacher with the Fairfax County Public School System, and Mr. Collier worked for one or more banks, for which they received the wages indicated:Year Ms. Collier's Wages Mr. Collier's Wages 1987 $24,678 $37,214 1988 25,0001 1989 33,502 41,130 1990 32,689 41,729 1991 33,000 41,793 any, of such tax is attributable to tax withheld from Mr. Collier's wages.At the time of the trial in this case, Ms. Collier was (1) earning approximately $60,000 a year, (2) enrolled in a postgraduate program, (3) paying for her adult son's college education, and (4) caring for her sick mother.During periods throughout the years 1987-1991, Ms. Collier and Mr. Collier maintained a joint checking account. At all relevant times, Ms. Collier was responsible for paying at least some of the bills of Mr. Collier and herself. However, Ms. Collier did not always have enough money to pay certain of those bills, and a friend (Christine Stotts) lent her undisclosed amounts of money.At all relevant times, Ms. Collier and Mr. Collier kept information relating to their financial and tax matters in one place, and they both had access to that information. At times throughout the years 1987-1991, Ms. Collier and Mr. Collier discussed their financial and tax matters.On April 18, 1989, Ms. Collier and Mr. Collier jointly filed Form 1040, U.S. Individual Income Tax Return (Form 1040), for 1987 (1987 joint return), whi...See the full content of this document
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