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On June 17, 2001, petitioner submitted an amended 1998
return, on which she reported no taxable income, no taxes
withheld, and a tax liability of zero. Petitioner did not submit
a corrected Form W-2 with the amended return. Petitioner’s
amended 1998 return was received on June 17, 2001, but respondent
did not process the amended return.
On March 12, 2002, respondent issued to petitioner a Final
Notice--Notice of Intent to Levy and Notice of Your Right to a
Hearing. Petitioner timely filed a Form 12153, Request for a
Collection Due Process Hearing, on which petitioner stated, in
pertinent part:
I came to U.S.A. 9-1-1994 and I have never worked at
all. My ex-husband put me on his partner’s company
payroll for insurance but I have never received any pay
from any source. * * * He prepared the tax form for my
signature and I signed it without looking at or
understanding the form. I had no income from any job
in 1998. My request for an amended W-2 Form was
refused. * * *
On September 10, 2002, an administrative hearing was held
between petitioner and a hearing officer from the IRS Office of
Appeals. On March 21, 2003, respondent issued to petitioner the
notice of determination. In the notice, respondent determined
that it was appropriate to proceed with collection. The notice
provided the following explanation, in pertinent part:
The taxpayer appeared for the conference and reiterated
the argument presented in the Request for a Collection
Due Process Hearing. The taxpayer was given an
opportunity to provide evidence to support her argument
that she did not earn wages [from] her former husband’s
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Last modified: May 25, 2011