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1995, and 1997 tax years. The notice asserted an unpaid tax of
$121,478.17 and penalties and interest of $88,607.27. Pursuant
to a power of attorney, Timothy J. Burke (Mr. Burke) submitted a
timely Form 12153, Request for a Collection Due Process Hearing,
on behalf of Barbara Drake and petitioner. Subsequently, on
behalf of Barbara Drake, Mr. Burke submitted a Form 8857, Request
for Innocent Spouse Relief, with respect to each of the years in
dispute.
Settlement Officer Eugene O’Shea was assigned to conduct the
requested section 6330 hearing, and he determined from Internal
Revenue Service records that petitioner had previously filed for
bankruptcy protection. On January 30, 2002, prior to the section
6330 hearing, Settlement Officer O’Shea conferred with Advisor
Sid Gordon of the Internal Revenue Service Insolvency Unit
regarding the bankruptcy case and requested related
documentation. On the same date, Advisor Gordon faxed to
Settlement Officer O’Shea a copy of Advisor Gordon’s prior
memorandum to respondent’s counsel Louise R. Forbes (Attorney
Forbes).5 In the memorandum, dated October 5, 1999, Advisor
Gordon stated that proceeds from the prior sale of the three
properties subject to Federal tax liens had been distributed to
Barbara Drake and petitioner, that the proceeds should have been
5Louise R. Forbes, senior attorney in respondent’s Office of
Chief Counsel, represents respondent in the instant case.
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