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Administrative Request for Relief
While the deficiency proceeding was pending, Tomi filed2 a
Form 8857, Request for Innocent Spouse Relief, seeking relief
from liability for the deficiency and accuracy-related penalty
for taxable year 1998, the year at issue.3 Tomi attached a Form
12150, Questionnaire for Requesting Spouse, on which Tomi stated
that she filed the return for 1998 relying on the advice of her
return preparer (who happened to be petitioners’ counsel) and
that she was unfamiliar with the tax laws.4
Once Examining Officer Lori Sperle (examining officer) of
respondent’s Oklahoma City office received Tomi’s innocent spouse
case from respondent’s Cincinnati Centralized Innocent Spouse
Operation (CCISO), the examining officer sent two letters to
Stanley notifying him that Tomi had filed a claim for relief
under section 6015. One letter, entitled “Letter to Non-
Requesting Spouse,” was dated April 25, 2003, and another letter
was dated May 16, 2003. The letters notified Stanley that Tomi
2The record does not reflect the exact date Tomi filed her
request for relief. The record reflects that respondent’s
Cincinnati Centralized Innocent Spouse Operation (CCISO) received
the Form 8857 on Jan. 8, 2003, and that the form was dated
Sept. 6, 2002.
3Tomi’s request for relief also sought relief for unpaid
taxes for 1999. The deficiency notice did not involve 1999,
however, and so 1999 is not before us.
4Tomi did not disclose on this questionnaire that she was
abused.
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Last modified: May 25, 2011