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filed a stipulation of facts in that case. Petitioner and Mr.
Bartak signed each of these documents.
In the notice of election to participate, petitioner and Mr.
Bartak stated:
Ernest F. and Ann E. Bartak satisfy the requirements of
Section 6226(d), Internal Revenue Code of 1986, because
they were a partner during the applicable period(s) for
which readjustment of partnership items is sought and,
if such readjustment is made, the tax attributable to
such partnership items may be assessed against them.
Request for Relief From Joint and Several Liability
On or about July 14, 2000, petitioner mailed respondent a
Form 8857, Request for Innocent Spouse Relief (and Separation of
Liability and Equitable Relief).7 In 2001, Tax Examiner Bonnie
F. Halbert (Ms. Halbert) was assigned to review petitioner’s
request for section 6015 relief.
In processing petitioner’s claim, Betty Sneed, another
employee of respondent, requested Hoyt partnership related
information regarding petitioner and Mr. Bartak from Revenue
Agent Deborah Ritchie.8 Ms. Ritchie provided: A computer
7 Petitioner requested relief for the tax years 1980
through 1997. On Nov. 14, 2000, respondent mailed petitioner a
letter advising her that the request was premature for the years
1987 through 1996 as the request related to a potential
assessment from a TEFRA (Tax Equity and Fiscal Responsibility Act
of 1982) partnership proceeding that, as of that date, had not
been concluded. On Nov. 30, 2000, respondent mailed petitioner a
letter advising her that the request for 1993 was not premature.
Petitioner’s 1993 tax year is not before the Court.
8 Ms. Ritchie worked on the “Hoyt audit team” and the “Hoyt
(continued...)
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