Garnett E. Thorpe - Page 6

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               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                        

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Last modified: May 25, 2011