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the parties are to be closed, with the proceeds therein to
be divided equally between the parties.
* * * * * * *
15. All other remaining property, both real and
personal, has been divided and distributed by and
between the parties pursuant to oral agreement by and
between the parties.
On July 23, 1998, petitioner and Mr. Castle divorced. The
property settlement agreement was incorporated by reference in,
and made part of, the divorce decree.
On May 15, 1999, petitioner submitted to respondent Form
8857, Request for Innocent Spouse Relief, with respect to peti-
tioner’s taxable year 1993.
On May 25, 1999, petitioner wrote a letter to respondent in
which she stated, inter alia:
To the best of my recollection a tax return was filed
for the year 1993 and all taxes if owed paid.
As stated before I was not married to Roger Castle
until October 31, 1994 and thus would not have any tax
obligation for the tax year 1993 as his spouse. I
believe he has fraudulently claimed himself as married
on his tax return of 1993. I have no whereabouts of
Mr. Castle. Furthermore he took all records and tax
returns after our divorce.
This has been very disheartening for me, as I pay
all my taxes if owed. I feel I should not be held
liable or obligated to pay someone else’s tax responsi-
bility especially if done unlawfully. I also have been
threaten by the financial institution where I took out
a short term loan that was to be paid back by my tax
return. This has effected my good credit rating.
I have filled out and am returning form 8857,
Request for Innocent Spouse Relief. [Reproduced liter-
ally.]
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