John Maier III - Page 4

                                        - 4 -                                         
          final judgment of divorce.  The final judgment of divorce stated            
          in pertinent part: “it is further ORDERED, ADJUDGED AND DECREED,            
          that the Separation Agreement dated December 22, 1995, be                   
          incorporated in this decree and shall survive the same, and not             
          be merged within it”.                                                       
               On December 22, 1999, Ms. Maier filed with respondent a Form           
          8857, Request For Innocent Spouse Relief, requesting relief from            
          joint and several liability for the taxable years 1990, 1991,               
          1992, 1993, and 1994.  Respondent notified petitioner that Ms.              
          Maier had elected to claim relief from joint and several                    
          liability and invited petitioner to submit to respondent                    
          information relevant to Ms. Maier’s claim.  Petitioner submitted            
          information to respondent by mail and spoke with respondent’s               
          representatives by telephone, but he was not permitted to present           
          his position in person.                                                     
               On December 11, 2001, respondent issued two letters to                 
          petitioner.  In the first letter, respondent informed petitioner            
          that Ms. Maier’s claim for relief from joint and several                    
          liability for the taxable year 1990 was not considered because              
          the period of limitations with regard to collection under section           
          6502 expired as to Ms. Maier on September 30, 2001.  The letter             
          also stated:  “Your collection statute has been extended to April           
          2, 2006 because of your bankruptcy filing.  You are now the sole            
          person responsible for the repayment of the 1990 taxes.”  In the            

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011