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factors weighing in favor of section 6015(f) relief included
petitioners’ divorce, Tomi would face economic hardship if relief
were not granted, petitioners’ divorce decree stated that Stanley
was responsible for the 1998 income tax liability, the entire
deficiency was attributable to Stanley, and Tomi was current with
all her Federal tax obligations while Stanley was not.
After reviewing the administrative file, Appeals Officer
Baty had a conference with Tomi on December 3, 2003, during which
Tomi detailed the abuse she allegedly suffered from Stanley.
Tomi provided information and documents to substantiate that
Stanley physically assaulted her numerous times, that Stanley had
threatened Tomi’s life with a shotgun during the divorce action,
that he had tried to burn their house while she and her children
were inside, that he was charged with arson, that he was taken to
a psychiatric hospital after he attempted suicide with a shotgun,
and that he had threatened the life of her older son (from a
previous marriage).
After the conference, Appeals Officer Baty obtained third-
party information that confirmed the information Tomi provided
him during the conference. Appeals Officer Baty verified the
information by accessing the Oklahoma State Courts Network’s
(OSCN) Web site and locating relevant court documents. Appeals
Officer Baty verified through court documents that Tomi filed for
divorce from Stanley, that Tomi filed a petition for a protective
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Last modified: May 25, 2011