Garnett E. Thorpe - Page 5

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          Thorpe.  Once again, petitioner did not return the Form 8857 to             
          the Appeals Office, and at the time of trial he had not filed a             
          Form 8857 with the Internal Revenue Service.                                
               Petitioner’s divorce from Mrs. Thorpe was finalized on March           
          12, 2002, by the Illinois Circuit Court in Winnebago County,                
          Illinois.  The divorce decree ordered that the income tax debt be           
          split evenly between petitioner and Mrs. Thorpe.  Mrs. Thorpe was           
          awarded custody of the couple’s only child, subject to                      
          petitioner’s “reasonable and seasonable visitation”, and                    
          petitioner was ordered to pay child support of $116 weekly.                 
               Petitioner’s case was assigned to an Appeals officer from              
          respondent’s Appeals Office in Peoria, Illinois.  On February 20,           
          2003, petitioner discussed his case with the Appeals officer                
          during a telephone conference.  The record is silent as to the              
          substance of this telephone conference, except as quoted below in           
          an excerpt from the notice of determination.                                
               On April 14, 2003, the Appeals officer issued to petitioner            
          a Notice of Determination Concerning Collection Action(s) Under             
          Section 6320 and/or 6330 (notice of determination), in which he             
          sustained the proposed levy to collect petitioner’s 1997 tax                
          liability.  The notice of determination set forth the following             
          explanation regarding the Appeals officer’s consideration of                
          petitioner’s request that liability on his 1997 joint return be             
          shared equally with his former wife:                                        

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