Nita B. Leissner - Page 5

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          levied from the Merrill Lynch account.  Attached to the Form 911            
          was Form 8857, Request for Innocent Spouse Relief, for                      
          petitioner’s tax years 1986 and 1987.  On November 30, 1998,                
          there was a balance due and owing for income taxes on the joint             
          assessment against Mr. Leissner and petitioner for 1986.  When              
          petitioner filed her claim for refund, not more than 2 years had            
          passed since the application of $8,710.27 to petitioner’s 1986              
          tax liability and the application of $11,270.42 to petitioner’s             
          1987 tax liability on January 7, 1997.                                      
               On July 26, 1999, respondent issued to petitioner a denial             
          of equitable relief under section 6015(f), for tax years 1986 and           
          1987.                                                                       
               On August 23, 1999, respondent received petitioner’s request           
          for an Appeals conference regarding the proposed denial of                  
          section 6015(f) equitable relief.                                           
               On March 17, 2000, respondent issued a final “Determination            
          Letter Under Equitable Relief Provisions of IRC Section 6015(f)”.           
               There are no documents that prove that petitioner knew that            
          Mr. Leissner would not pay the amounts due on the 1986 return and           
          the 1987 return.  Prior to filing the petition in this case,                
          petitioner had exhausted all her administrative remedies.                   
               Petitioner is not eligible for relief under sections 6015(b)           
          or (c), as there was no understatement of income tax liability on           
          the 1986 return or the 1987 return.                                         






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