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In August 2002, Revenue Agent Joan McConnell (McConnell) was
assigned to examine petitioner’s qualification for relief from
joint and several liability under section 6015. McConnell
interviewed petitioner on September 11, 2002. During this
interview, petitioner told McConnell that monthly statements for
the Dean Witter account came to the Birdshill residence during
1999, but she did not open them because they were not addressed
to her. Additionally, petitioner explained to McConnell that she
obtained the legal separation from Mr. Ohrman in order to protect
herself financially. Petitioner also provided to McConnell a
written response to respondent’s Innocent Spouse Questionnaire at
this interview and signed it under penalties of perjury.
McConnell interviewed Mr. Ohrman on October 31, 2002. When
questioned during this interview about the transfer of assets to
petitioner, Mr. Ohrman told McConnell that the legal separation
and transfer of assets were his ideas and that he did not feel
that petitioner should have to pay for his mistakes.
McConnell referred to Rev. Proc. 2000-15, 2000-1 C.B. 447,
to determine whether petitioner should be granted equitable
relief under section 6015(f) for the 1999 tax deficiency. Based
upon her analysis of the facts and circumstances of petitioner’s
case, McConnell determined that petitioner did not qualify for
equitable relief under section 6015(f). McConnell concluded that
petitioner received a transfer of disqualified assets from
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