Opinion
No. 11-73458 Tax Ct. No. 21803-06
03-19-2014
JOAN THOMASSEN, Deceased; MARK D. THOMASSEN, Special Administrator, Petitioners - Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
NOT FOR PUBLICATION
MEMORANDUM
This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Appeal from a Decision of the
United States Tax Court
Joseph H. Gale, Judge, Presiding
Submitted March 11, 2014
The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2).
San Francisco, California
Before: WALLACE, McKEOWN, and GOULD, Circuit Judges.
Joan Thomassen appeals from the Tax Court's denial of her petition for redetermination of federal income tax liabilities for 1964 to 1971. We have jurisdiction pursuant to 26 U.S.C. § 7482(a), and we affirm.
Joan Thomassen is now deceased, and Mark Thomassen, the special administrator of her estate, has been substituted as a proper party.
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Thomassen argues that the Tax Court clearly erred in denying her Innocent Spouse Relief under Internal Revenue Code ("IRC") § 6015 for two particular years, 1966 and 1971, because it found she did not file joint tax returns in those years.
Under IRC § 1615(b)(1)(A), the taxpayer bears the burden of showing that the "couple filed a joint return." Ordlock v. Comm'r., 533 F.3d 1136, 1139 (9th Cir. 2008). Lacking copies of her tax returns for 1966 and 1971, Thomassen attempts to make this showing by inference, arguing that her typical filing of joint returns in the other years for which she sought Innocent Spouse Relief demonstrates that the same held true for 1966 and 1971. Thomassen fails to substantiate this inference. To the contrary, a certified copy of the transcript of account for her husband Dr. Thomassen's 1966 income tax return states his filing status as "single," a Tax Court order from 1975 held Dr. Thomassen separately liable for deficiencies and additions to tax for 1966, and two notices of deficiency were issued for 1971, in different amounts and with one to "taxpayer" and one to Dr. Thomassen. In light of this evidence, the Tax Court did not clearly err in finding that Thomassen failed to show that she filed joint tax returns in 1966 and 1971.
AFFIRMED.