Christensen

I. BACKGROUND

On September 14, 2004, Christensen filed a request with the Internal Revenue Service (I.R.S.) for relief from tax liabil- ities assessed against him for tax years 1989 through 1992. According to Christensen, the tax deficiencies resulted from improper income reporting within his wife’s check-cashing business. Christensen argued that the deficiencies should not be attributed to him, given his lack of involvement in the busi- ness. Christensen sought relief from the liabilities as an “inno- cent spouse” under § 6015, or, alternatively, for relief under community property laws.

The I.R.S. denied Christensen’s request for relief as an innocent spouse under § 6015, and its predecessor, § 6013(e), on the ground that those sections apply only to taxpayers who file joint returns with their spouses, and Christensen had not done so from 1989 through 1992. The I.R.S. also denied his request for relief under § 66, which relieves community prop- erty liability under some circumstances.

Christensen petitioned for review before the Tax Court. The Tax Court granted summary judgment for the Commis- sioner to the extent Christensen sought relief under § 6015. The Tax Court…