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petitioner’s concern that her former spouse might harm her or
her son.
The potential for violence and her concerns for the safety
of herself and her son led to petitioner’s decision to move, with
her son, from the marital residence. When she advised her former
spouse of her intention to do so, she and her son were forced
from the marital residence without notice and with only a minimal
number of personal possessions. At that time, petitioner and her
son moved to Washington State to live with petitioner’s daughter.
Petitioner and her former spouse were divorced in August
1998. The divorce decree ordered, in pertinent part, that
petitioner’s former spouse pay child support and the then-
outstanding 1995 Federal income tax liability.3
Since the divorce, petitioner’s former spouse has been more
than $4,900 in arrears on his child support obligation. In
addition, petitioner’s former spouse did not pay the outstanding
1995 tax liability, despite the fact that he provided petitioner
with a copy of an offer in compromise that he claimed he had made
with respect to that liability.
3 The copy of the divorce decree that petitioner initially
provided to respondent at the time of her request for innocent
spouse relief did not contain the provision which obligated
petitioner’s former spouse to pay the outstanding 1995 Federal
tax liability. However, a copy of the divorce decree which
included this provision was subsequently provided to respondent.
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