Sandrus L. Collier - Page 12

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               hearing a response, various employees didn’t quite know                
               how to respond over the phone.  The legal documents                    
               were copies of our divorce agreement, which includes a                 
               section with stipulation Clai would be responsible for                 
               paying our tax bills.  I mailed copies of our divorce                  
               agreement in previous years.  I was told by an attorney                
               and by one of your employees, as well as by the judge                  
               who signed our divorce agreement, that our divorce                     
               settlement is a binding document.  I felt it meant this                
               is how the judge expected the agreement to be carried                  
               out, that it would be possible for me to be released                   
               from being directly responsible for any tax payments.                  
               All I’m asking is to be removed from being directly                    
               responsible - meaning I would not like to be a part of                 
               any Intent to Levy or collection.  I have tried to do                  
               my part; I have filed on time and tried to do what is                  
               expected.  I hope this year I will finally be able to                  
               be released from these taxes, or that he is able to                    
               finally have an off of compromise accepted.  I would                   
               like to move on in my life without financial obliga-                   
               tions connected with him.                                              
               I don’t have much, but what I do have, I’ve saved and                  
               struggled to acquire on my own.  I am now paying for                   
               our son’s college education on my own.  His father is                  
               responsible just as I am however; he is not living up                  
               to it.  I hope you take under consideration the above                  
               information.  Please advise in writing your decision                   
               and inform me on the direction to take to settle the                   
               above taxes.                                                           
               Again Thank you for trying to help settle a problem                    
               that has taken a long time to process.  If you require                 
               additional information please feel free to contact me.                 
               If you have a FAX number for me to forward additional                  
               material please forward the number.  I want to do                      
               whatever it takes to help the IRS help me help myself.                 
               I put my faith in God and you as an employee of the IRS                
               to help me with a solution.  [Reproduced literally.]                   
               On December 19, 2000, respondent sent Ms. Collier a determi-           
          nation letter with respect to the taxable years 1987 through 1991           
          of Ms. Collier and Mr. Collier.  In that letter, respondent                 
          determined that Ms. Collier is not entitled for any of those                

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Last modified: May 25, 2011