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tioner’s request for equitable relief under section 6015(f).10
As reflected in respondent’s administrative record, the
Appeals officer summarized in pertinent part as follows his
conclusions with respect to petitioner’s claim for equitable
relief under section 6015(f) in a document dated February 1,
2001, and entitled “Brief Narrative for Appeals Case Memo”:
The basis for the additional assessment was the casu-
alty loss claimed in 1995. The casualty actually
happened, and should have been claimed, in 1994. Craig
Mellen was at work in his warehouse when it blew up.
He was injured, and he lost a lot of his property.
Carolyn Mellen knew about the accident, and helped her
husband get through it. No reason was given as to why
the casualty loss was not claimed in 1994. However,
there was no tax liability in 1994.
There are two tiers of conditions that must be met to
grant innocent spouse relief under section 6015(f).
Carolyn meets the seven conditions under tier one (also
referred to as general requirements).
A problem does exist, however, in meeting the factors
under tier 2 (also known as local factors).
There appear to be no factors weighing in favor of
equitable relief for the requesting spouse.
The following facts weighing against equitable relief
are considered:
1. The requesting spouse is still married to the
taxpayer. They still live in the same house, and
there is no indication of an imminent divorce.
The requesting spouse works, and her husband col-
lects disability income. The household expenses
are shared with the income available.
10On at least one occasion after Nov. 17, 2000, the Appeals
officer and Mr. Mellen discussed over the telephone Mr. Mellen’s
claims and/or concerns with respect to the 1994 joint return.
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