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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