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On July 5, 2001, petitioner filed another Form 12153
regarding tax year 1993 to which he attached a letter in which he
offered to make 10 monthly payments of $100 to settle the 1993
liability. The Nicols did not submit a Form 656, Offer in
Compromise.
Mrs. Nicol, and to a lesser extent, petitioner, conducted
the CDP Hearing with the Appeals officer via telephone and faxes.
The vast majority of the communications between Mrs. Nicol and
the Appeals officer pertained to her request for injured spouse
relief and the reallocation of the Nicols' 1998 and 2000 tax
refunds from petitioner's 1993 individual tax liability to the
Nicols' 1997 joint tax liability.
Although the Nicols were not married until 1996 and the 1993
tax liability is petitioner's sole responsibility, their refunds,
$1,116 for tax year 1998, $2,317 for tax year 2000, and $600 for
the midyear 2000 refund were originally applied to petitioner's
liability from tax year 1993. During the CDP Hearing, the
Appeals officer reviewed Mrs. Nicol's injured spouse claim and
determined that applying the full amount of the refunds to
petitioner's 1993 tax liability was incorrect. The correct
amount of the refund to be applied to the 1993 year was 100
percent of petitioner's refund and 50 percent of Mrs. Nicol's
refund. Based upon Mrs. Nicol's injured spouse claim, one
quarter of the original refund amounts for tax years 1998 and
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