Emilia R. Pietromonaco v. Commissioner Internal Revenue Service

Emilia Pietromonaco (“Emilia”) appeals from the Tax Court’s decision that she was ineligible for relief from tax liability under the “innocent spouse” provision, 26 U.S.C. § 6013 (e) (1990). Emilia contends that she was “innocent” within the meaning of the provision and that she should have been shielded from liability arising out of a tax deficiency. That deficiency was the result of income omissions in her and her spouse’s joint income tax returns for the years 1980, 1981 and 1982. Emilia also argues that the negligence penalty assessed under 26 U.S.C. § 6653 (a) was improper. We reverse.

STATEMENT OF FACTS

Emilia married Erminio Pietromonaco (“Erminio”) in 1940 at the age of 18. Emilia’s formal education extended only through high school. The couple remained married for over fifty years until Erminio’s death in 1992. During the marriage, Erminio handled all of the family’s finances, while Emilia cared for their two daughters and maintained the household. Emilia was responsible for the household expenses, for which she wrote checks from a joint account at Security Pacific Bank. The expenses included groceries, utilities and the mortgage. Erminio was responsible for depositing…