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The petition in this case was filed in response to a Notice
of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330. Pursuant to section 6330(d),1 petitioner seeks
review of respondent's determination to proceed with collection
of her tax liability of $7,808 for 1994. The issue for decision
is whether respondent abused his discretion by denying
petitioner's request for relief from joint and several liability
under section 6015(f).2
The stipulated facts and exhibits received into evidence are
incorporated herein by reference. At the time the petition in
this case was filed, petitioner resided in Vienna, Virginia.
Background
Petitioner and her former spouse, Arnold Pierce, were
married on August 3, 1973. Petitioner resided with Mr. Pierce
until their permanent separation in November 1994. In 1994, both
petitioner and Mr. Pierce worked at the Department of Defense
(DOD). At the time their 1994 Federal income tax return was
1 Sec. 6330 was enacted as part of the Internal Revenue
Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.
105-206, sec. 3401, 112 Stat. 746. Sec. 6330 is effective with
respect to collection actions initiated more than 180 days after
July 22, 1998; i.e., after Jan. 18, 1999. See RRA 1998 sec.
3401(d), 112 Stat. 750.
2 Sec. 6015 was enacted as part of the RRA 1998, sec.
3201(a), 112 Stat. 734, and is effective for any liability for
tax arising after July 22, 1998, and any liability for tax
arising on or before July 22, 1998, but remaining unpaid as of
July 22, 1998.
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