Garnett E. Thorpe - Page 4

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          responded to the final notice by timely filing a Form 12153,                
          Request for a Collection Due Process Hearing.  In pertinent part,           
          petitioner’s Form 12153 stated:  “The amount owed should be                 
          shared between both spouses.  We are presently separated                    
          (legally) and have filed for a divorce with the State of Georgia            
          where Mrs. Thorpe now resides permanently”.                                 
               The Form 12153 purportedly was filed jointly by petitioner             
          and Mrs. Thorpe, but actually petitioner filed the request for a            
          CDP hearing without Mrs. Thorpe’s knowledge and consent and                 
          printed her signature on the form.  Petitioner provided Mrs.                
          Thorpe’s Social Security number and current home address on the             
          Form 12153, and respondent’s Appeals Office attempted to contact            
          her to determine whether she wanted to join the CDP hearing.                
          Mrs. Thorpe did not respond to respondent’s notification attempt            
          and was not a party to the CDP hearing.                                     
               The Form 12153 includes the following instruction:  “If you            
          believe that your spouse or former spouse should be responsible             
          for all or a portion of the tax liability from your tax return,             
          check here [__] and attach Form 8857, Request for Innocent Spouse           
          Relief, to this request.”  Petitioner placed a check mark in the            
          box, but did not attached a Form 8857 to the Form 12153.  On                
          November 28, 2001, the Appeals Office sent petitioner an                    
          additional copy of a Form 8857 to complete and return if he still           
          wanted to allocate the tax liability between himself and Mrs.               

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