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paid or going to be paid at the time you
signed the return.
* You would be unable to pay basic living
expenses if not relieved of the liability.
* Your spouse has a legal obligation to pay
the tax debt.
* You are in compliance with federal tax
laws.
The other notice of determination dated August 13, 2001,
relates to the taxable years 1993, 1994, 1995, and 1996. The
explanation of items attached to that notice stated as follows:
You have not established that you met the requirements
of I.R.C. section 66(c) for innocent spouse relief.
You have not met the following factors:
* You did not know or have reason to know
of your husband’s community income.
* You have economic hardship.
* Your ex-husband is legally obligated to
pay tax debt.
* You are in full compliance with federal
tax laws.
The notice of determination also stated in part as follows:
we cannot grant your request for innocent spouse relief
under Section 66(c) of the Internal Revenue Code from
the unpaid balance and/or understatement of the tax * *
*
* * * * * * *
You can contest our determination by filing a
petition with the United States Tax Court. You have 90
days from the date of this letter to file your
petition. * * *
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Last modified: May 25, 2011