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4. He or she is either divorced, widowed, legally
separated, or for the 12 months preceding the
election, was living apart from the non-electing
spouse;
NOT MET
On March 10, 2003, we filed petitioner’s timely petition
seeking review of respondent’s determination pursuant to section
6015(e). The petition, which stated that Mr. Bulger had died,
was the first notification to respondent of Mr. Bulger’s death.6
In the petition, petitioner alleged, in pertinent part, that
respondent erred in concluding petitioner did not qualify for
relief under section 6015(c) and that “Respondent made no effort
to prove, and failed to prove, that Petitioner had actual
knowledge of the factual circumstances which made the tax items
unallowable as a deduction.” As she had in her initial request
for relief and her administrative appeal, petitioner included an
extensive recitation of the facts on which she relied to support
her allegations, including the following:
o. Neither Petitioner nor Mr. Bulger had actual
knowledge of the underlying problems with the
transactions, nor could they have discovered that
Jay Hoyt failed to transfer title of the livestock
to the partnership and that he was otherwise
converting partnership assets.
* * * * * * *
6On Apr. 14, 2003, after speaking with respondent,
petitioner also provided respondent with a copy of Mr. Bulger’s
death certificate.
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