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On June 7, 1999, respondent mailed petitioner a letter
notifying her that her 1998 overpayment had been applied to the
1995 tax liability.
On May 23, 2000, petitioner and her husband divorced. The
decree of dissolution of marriage, entered by the Superior Court
for the State of Alaska, incorporated the written agreement
between petitioner and her husband concerning tax consequences
and allocation of obligations. In their petition for dissolution
of marriage, dated March 31, 2000, petitioner and her husband had
listed their debts, who owed the debts, and who they agreed would
be responsible for paying the debts as follows:
Presently To Be
Owed To Amount Owed By Paid By
IRS-Thomas 1993
& 1994 $7,000.00 Husband Husband
IRS-Joint 1995 3,407.05 Joint Husband
IRS-Joint 1997 5,789.00 Joint Husband & Wife
On October 12, 2000, respondent received a $1,961.86 payment
on the 1995 tax liability. This payment represented petitioner’s
Alaska permanent fund payment for 2000.
On September 10, 2001, petitioner submitted a Form 8857,
Request For Innocent Spouse Relief, requesting equitable relief
for 1995, 1997, 1999, and 2000 (request for relief).2
2 The only year before the Court in this proceeding is
petitioner’s 1995 tax year.
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Last modified: May 25, 2011