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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
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