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for innocent spouse relief other than the information that is
reflected on the Form 8857 enclosed.”
On August 21, 2001, a tax auditor wrote to Ms. Pless
concerning her claim under section 6015(f). The letter stated,
among other things: “It is important that you call me within
7 days of the date of this letter in order to arrange an
appointment. For your convenience, the following space is
provided for you to record the appointment.” Ms. Pless did not
call, but on August 29, 2001, the tax auditor called petitioners’
home and left a message for Ms. Pless to return the call.
Ms. Pless did not return the call. On September 7, 2001, the tax
auditor interviewed Ms. Pless over the telephone. After
questioning Ms. Pless about the factors considered with respect
to relief under section 6015(f), the tax auditor recommended
denial of relief because the taxpayers were still married and
living together; hardship was not shown; there was no indication
of marital abuse; there was no legal obligation (by divorce
decree or agreement) for Mr. Pless to pay the liability;
Ms. Pless had knowledge of the unpaid liability when she signed
the tax return; Ms. Pless worked periodically in Mr. Pless’s
office during 1998; Ms. Pless made some of the deposits into
personal and business bank accounts; and Ms. Pless participated
with Mr. Pless in paying the household expenses.
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Last modified: May 25, 2011