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On September 28, 2001, respondent received petitioner’s
request for relief.
On January 30, 2002, in a final notice of determination,
respondent determined that petitioner was not entitled to relief
for 1995 pursuant to section 6015 because she submitted the
request for relief more than 2 years after respondent’s first
collection activity against her.
On April 16, 2002, petitioner, while residing in Soldotna,
Alaska, filed a letter which the Court treated as an imperfect
petition for determination of relief from joint and several
liability on a joint return. That same day, the Court ordered
petitioner to file, on or before May 14, 2002, a proper amended
petition for determination of relief from joint and several
liability on a joint return.
On May 21, 2002, petitioner filed an amended petition for
determination of relief from joint and several liability on a
joint return seeking review of respondent’s determination to deny
equitable relief.
On April 29, 2003, respondent filed a motion for summary
judgment.
On April 30, 2003, the Court ordered petitioner to file a
response to respondent’s motion for summary judgment on or before
May 14, 2003, and calendared the motion for summary judgment for
hearing at the Court’s Anchorage, Alaska, trial session.
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Last modified: May 25, 2011