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her, petitioner instructed Rackner to draft the separation
agreement whereby she would be financially separated from
Mr. Ohrman. Fourth, pursuant to this separation agreement,
petitioner received approximately $782,000 in assets that had
previously been held in Mr. Ohrman’s name along with spousal
support amounting to at least $4,000 per month for a minimum
period of 78 months, leaving Mr. Ohrman stripped of nearly all of
his assets and monthly income. Finally, petitioner and
Mr. Ohrman have continued their marital relationship since their
legal separation was finalized in July 2001 and have continued to
use Mr. Ohrman’s income to pay the family’s ongoing living
expenses.
In Doyle v. Commissioner, T.C. Memo. 2003-96, we denied a
taxpayer relief from joint and several liability under section
6015(b)(1)(D) because she and her family had engaged in a
systematic plan to put their assets beyond the reach of
respondent’s legitimate collection activities. Similarly, in
Pierce v. Commissioner, T.C. Memo. 2003-188, we denied a taxpayer
relief under section 6015(b)(1)(D) when the object of a series of
transactions entered into by the taxpayer was to shield assets
from creditors, which ultimately included respondent. In both
cases, we concluded that granting relief to taxpayers in such
circumstances would wrongfully permit them to shield themselves
from Federal tax liabilities by using section 6015.
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