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On May 21, 1998, in a letter to the IRS Problem Resolution
Office, petitioner requested that the levy be released and that her
account be placed on an “uncollectible status”. In her letter,
petitioner enclosed a copy of Form 433-A (collection information
statement for individuals) and stated:
I do not owe these taxes, my ex-husband does. Here is my
situation, my husband and I are divorced. I have filed
my taxes every year in which every year my federal refund
is taken by the IRS.
When we were married, I filed jointly with him, not
knowing that it would affect my credit status like this.
He had a business and it failed and these taxes belong to
him not me in accordance with the wage levy.
If my wages are garnished because of this it would cause
an “ECONOMICAL HARDSHIP” on me and my children. * * *
On June 16, 1998, $408.95 attributable to the garnishment of
petitioner’s wages was applied to the unpaid 1989 tax liability.
On June 22, 1998, petitioner met with Revenue Officer Whalen. In
a followup letter to Revenue Officer Whalen, dated July 15, 1998,
petitioner again pleaded financial hardship for herself and her
family and inquired if anything could be done to place her account
on an “uncollectible status”. She also requested that the
penalties and interest assessed against her be abated, reiterating
that the taxes owed were attributable to her former husband.
On March 8, 1999, petitioner received a second letter from her
employer’s accounting department informing her that yet another IRS
notice of levy for $8,425.12 had been received. The 1999 notice of
levy was signed by Revenue Officer Whalen. As with the first
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