Verna Doyel - Page 11

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          Section 6015 Claims--General                                                
               Currently, all section 6015 cases are centralized in                   
          respondent’s Cincinnati Service Center.  The centralized unit,              
          called the “Innocent Spouse Unit”, was set up in 1999.  When the            
          Innocent Spouse Unit was set up, the unit anticipated about 600             
          cases per year; however, in its first year the Innocent Spouse              
          Unit received approximately 70,000 cases.                                   
               When an Innocent Spouse Unit employee is assigned a case,              
          the employee requests documents, reviews the file, and then makes           
          a determination.  In all requests for relief pursuant to section            
          6015 made by Hoyt investors, respondent’s employees request                 
          available internal documents regarding the Hoyt cases.                      
          Respondent works on section 6015 cases, including those involving           
          Hoyt investors, on a case-by-case basis.                                    
          Request for Relief From Joint and Several Liability                         
               On July 19, 2000, petitioner mailed respondent a Form 8857,            
          Request for Innocent Spouse Relief (and Separation of Liability             
          and Equitable Relief).  Betty Sneed, a financial assistant in the           
          Innocent Spouse Unit, was assigned to review petitioner’s request           
          for section 6015 relief.                                                    
               Ms. Sneed reviewed petitioner’s entire file.  In processing            
          petitioner’s claim, Ms. Sneed requested Hoyt partnership related            
          information regarding petitioner and Christopher from Revenue               








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Last modified: May 25, 2011