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As to the 1991 taxes, overpayment credits from subsequent
years were applied to the balance due in 1997, 1998, and 1999.
On December 13, 2000, “intent to levy collection”, “due process
notice”, and “levy notice” (collection notices) were issued to
petitioner and Mr. Clark for each of the years at issue. These
notices were labeled as “refused/unclaimed” on December 30, 2000.
Copies of the notices were not presented at trial. Petitioner
claims that she never knew of or saw these notices.
After Mr. Clark died on October 25, 2001, petitioner became
aware that she could request relief from joint liability in
connection with the tax liabilities described. On May 21, 2003,
petitioner filed Form 8857, Request for Innocent Spouse Relief,
and an attached Form 12510, Questionnaire for Requesting Spouse,
which were received by respondent on May 30, 2003.
In a notice of determination for 1991 and a preliminary
notice of determination for 1992 and 1993, respondent denied and
proposed to deny, respectively, petitioner’s request for relief
from joint liability for her Federal income taxes under section
6015(b), (c), and (f).
On October 24, 2003, respondent mailed to petitioner a final
notice denying petitioner’s request for innocent spouse relief
under section 6015(b), (c), and (f) for 1991. The notice stated
that the request was denied because it was received “more than
two years after the date * * * [the Internal Revenue Service]
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