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had filed a request for relief from joint and several liability
and notified Stanley that he could take part in the proceeding by
providing information for respondent to consider in making a
relief determination. The letters also requested that Stanley
complete an enclosed Form 12508, Innocent Spouse Information
Request (information request), to provide any information Stanley
wanted respondent to consider in making the relief determination.
Stanley completed the information request and submitted it
to respondent on June 26, 2003. Stanley also submitted a sworn
statement on the same date asserting that Tomi was not entitled
to relief because she had full knowledge of, and she benefited
from, the gambling activity.
The examining officer sent neither Tomi nor Stanley a
preliminary determination letter for 1998.5
Deficiency Hearing
The Court held a hearing on respondent’s summary judgment
motion on September 23, 2002. At the hearing, respondent
notified the Court and petitioners that respondent was converting
the summary judgment motion into a motion for partial summary
5Although respondent sent a preliminary determination letter
to Tomi on Oct. 17, 2003, informing Tomi that she did not qualify
for relief for 1999, which year is not before us, see supra note
3, respondent did not send a preliminary determination letter for
1998, the year at issue. Whether a preliminary determination
letter had been issued for 1998 is relevant for purposes of
deciding whether Rev. Proc. 2003-61, 2003-2 C.B. 296, or Rev.
Proc. 2000-15, 2000-1 C.B. 447, applies.
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