- 5 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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