Petition with the U.S. Tax Court?

Question

I received a notice of deficiency from the IRS. The notice is in my name and wife's name since i filed joint return. Now I don't think I owe that money so I filed a petition to US. Tax Court in my name only and filed a section in the petition that says:

"If either petitioner is seeking relief from joint and several liability on a joint return pursuant to Section 6015, I.R.C. 1986, and Rules 320 through 325, name of the other individual with whom petitioner filed a joint return:"

So here where I put the wife's name instead of her being the additional petitioner.

I thought this would excuse her under spousal innocence from owing the money to the IRS in case i was found that I do owe the money. Is my assumption correct here?

Because now i got a letter from the court saying that they received my petition but noticed that it was in my name only, and if i want to add my wife to the wife, for me to write them back.

Can someone who knows more about the law please elaborate more on this?

If the petition is in my name only and I win the case, do they now go after my wife trying to collect the money since she didn't petition?

I filed the petition only in my name only because if lost the case i don't want her liable since it's my fault and the tax money has nothing to do with her. I'm just trying not to get her involved since we're now separated and don't live together. I mean she's 100% innocent and has nothing to do with this except that her name was on the joint tax return in question.

Answer 1

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Answer 2

If the petition is in your name only, IRS will make a separate assessment for the amount of the deficiency against your wife. She  have to file a Form 8857 http://www.irs.gov/pub/irs-pdf/f8857.pdf (Instructions at http://www.irs.gov/pub/irs-pdf/i8857.pdf... stating why she should be granted relief as an innocent spouse.

Both spouses filing a joint return are liable for the tax that is due. You don't say what gave rise to the proposed additional tax so I can't express an opinion about it but just because you made mistakes on the return does not qualify her for relief.

Answer 3

You only want to petition the tax court if you do not want to file your own return.  

All you have to do is file the return, the notice you received is giving you 90 days to file your own return if not then IRS will file for you.

It states that IRS will file as single, one exemption, and standard deduction.

You don't want to petition the tax court, you will have to pay a fee and it is a lenghty process and in the mean while IRS files for you and you will own lots of interest and penalties.

But serious all you need to do is file your return. In the letter there is a page that shows all your wage information and you can use it to fle the return (summary of income sources) .  If  you don't have your wifes W2 she can call IRS at the number listed on the letter and the wage information will be mailed to her.