Clifford W. Miller - Page 6

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            Miller’s claim for ‘innocent spouse’ relief” included peti-                                
            tioner’s claim that respondent erroneously granted relief from                             
            joint and several liability to Ms. Bacon with respect to the                               
            assessed 1990 tax deficiency and that he should have received                              
            notice of and an opportunity to contest Ms. Bacon’s application                            
            for such relief.  The notice of determination contained the                                
            following summary of the determinations that were made by the                              
            Appeals Office with respect to the matters that were considered                            
            at petitioner’s Appeals Office hearing:                                                    
                  Summary of Determination:                                                            
                  The statutory and procedural notice requirements prior                               
                  to levy were met by the Service.  Therefore, levy is                                 
                  permissible.  Further, under Mr. Miller’s circum-                                    
                  stances, the proposed levy balances the need to collect                              
                  the revenue with the intrusiveness of the proposed                                   
                  No collection alternatives were offered because Mr.                                  
                  Miller challenged the liability.                                                     
                  Mr. Miller’s claim for innocent spouse relief was                                    
                  considered and found to be meritless.                                                
                  In the amended petition for lien or levy action under                                
            section 6320(c) or 6330(d), petitioner alleged the following                               
            errors of the Appeals Office in making the determinations summa-                           
            rized in the notice of determination:                                                      
                  5.    Alleged errors in determination:                                               
                              1.  Innocent spouse relief granted to my ex-                             
                        wife without me being notified.                                                
                              2.  Ex-wife signed divorce decree acknowledg-                            
                        ing her tax responsibilities for tax years ‘89 &                               

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Last modified: May 25, 2011