- 6 -
This consequently causes a reduction in the
interest billing of approximately $5,904.
These findings create concern about the accuracy of the
1982 and 1981 tax billings. Would you please recompute
these two years considering the impact of Income
Averaging.
Enclosed are the following supporting schedules:
1. Review of Tax Year 1983
2. Schedule G Income Averaging - 1983 recomputed
3. Copy of IRS detailed interest calculation
Adjusted for affect (sic) of tax reduction.
4. Copy of Form 1040 Page 1 & 2 as originally
filed for years 1983, 1982, 1981
5. Review of tax year 1982, reflecting
disallowance of Robotics and Schedule A
Business Deductions
There appears to be some confusion about whether
or not the Schedule A Business deduction disallowance
was included in the tax deficiency billed. It was
included as proven by Schedule 5.
Please review the data enclosed and adjust your
billings accordingly. If I can be of any assistance in
concluding this matter please do not hesitate to
contact me. Please consider the taxpayer’s position,
Mrs. Goldin has been widowed for the past several years
and extremely flustrated (sic) by this entire mess.
C. Petitioner’s Request for Relief From Joint Liability for
1983-84
On March 15, 1999, petitioner filed a Form 8857, Request for
Innocent Spouse Relief, for tax years 1981-84. In the Form 8857,
petitioner requested relief from joint liability under section
6015. She included a request for refund of tax paid for 1983-84
relating to Robotics.
By letter dated December 3, 1999, respondent’s District
Director told petitioner that she was entitled to relief under
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