Stanley K. and Tomi L. Baumann - Page 11

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          determination indicated that “[e]conomic considerations, abuse              
          indications, and compliance factors” were considered and were               
          deemed sufficient to support the proposed settlement.                       
               The notice determination explained that Tomi could proceed             
          to trial either if she disagreed with the decision or if Stanley            
          objected.  The notice determination also mentioned that the case            
          was scheduled for trial during the week of January 12, 2004.                
               Appeals Officer Baty sent the notice determination to                  

          Stanley’s counsel as well.  Stanley’s counsel was also provided             
          with a copy of the notice determination and other items in the              
          administrative record at a conference on December 10, 2003, with            
          respondent’s counsel in preparation of trial.                               
          Trial on the Section 6015 Claim                                             
               Stanley’s counsel stated at trial that Stanley did not                 

          object to Tomi’s amending the petition to seek relief from joint            
          liability but that Stanley seeks to object now to respondent’s              
          determination that Tomi qualifies for partial relief.  At the               
          trial, Appeals Officer Baty authenticated the administrative file           
          and the entire administrative file was admitted into evidence.              
          Appeals Officer Baty testified and explained the factors he                 
          considered in deciding to grant Tomi equitable relief under                 
          section 6015(f).  Stanley neither testified nor refuted any of              
          Appeals Officer Baty’s statements.  Stanley only questioned the             






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