- 5 -
Per form 12153, the only issue raised by the taxpayer
was that the amount owed should be shared between both
spouses. At that time, 8-16-2001, the taxpayer was not
yet divorced. The taxpayer’s divorce decree is dated
3-12-2002. Per that decree, “the income tax debt shall
be split equally between the parties.”
As previously mentioned, the taxpayer’s ex-wife,
Jacynth Thorpe, did not respond to the Appeals Office’s
correspondence relative to her participation in the CDP
proceedings. Therefore, regular collection enforcement
procedures remain in effect relative to her 1997 joint
tax liability. The IRS is authorized to satisfy the
joint liability from the income and/or assets of either
or both spouses, depending on where the funds can be
obtained the quickest and easiest. If Jacynth Thorpe
does not comply with the court order and voluntarily
pay her equal share of the balance due, the taxpayer
has recourse in civil court, but not through the IRS.
On the form 12153, the taxpayer checked the box which
indicated that a form 8857, Request for Innocent Spouse
Relief, was attached. That form was not attached to
the form 12153 and there is no record that one was ever
submitted to the IRS. A blank form 8857 was sent to
the taxpayer by Appeals on 11-28-2001 to complete and
return if he wanted to request Innocent Spouse Relief.
That form was never returned either. Therefore, the
taxpayer has no formal request for Innocent Spouse
relief in the system. Consequently, that issue will
not be addressed further.
The notice of determination includes the following
explanation of the Appeals officer’s consideration of collection
alternatives proposed by petitioner:
Concerning any alternative means of collection, on 2-
20-2003, the taxpayer stated that his wages were
presently being garnished for student loans and that he
is currently paying child support. He also indicated
that if he did not qualify for a hardship (currently
not collectible) status, that he would try to make
monthly payments, if the payment amount was not
prohibitive.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011