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On or about August 2, 2000, petitioner submitted to
respondent Form 8857, Request for Innocent Spouse Relief, in
which she requested relief from joint and several liability for
1981-1993.5 Petitioner attached a supporting statement to the
request in which she summarized the facts and law in support of
her request for relief under section 6015(b). Subsequently, by
letter dated July 22, 2002, to Debra Brush, the Appeals officer
to whom petitioner’s request for section 6015 relief had been
assigned, petitioner’s attorney supplemented the facts and legal
analysis in support of her request for relief under section
6015(b), (c), or (f). In the July 22 letter, petitioner’s
attorney explained in detail the reasons why petitioner was
entitled to an allocation of liability under section 6015(c).
Among other statements, petitioner’s attorney represented that
Mr. Foy had died on June 28, 1993, that petitioner satisfied all
of the requirements for relief under section 6015(c), that there
was no fraudulent asset transfer, and that petitioner did not
have actual knowledge, at the time she signed the joint returns,
of the items giving rise to the deficiencies. In the letter,
petitioner’s attorney also reminded Appeals Officer Brush that
the burden of proof is on the Commissioner to show actual
5The years at issue in this case are 1981 through 1986. The
years 1987 through 1993 are not at issue because no deficiencies
have been determined or assessed. In addition, petitioner did
not file joint returns for 1994 through 1997.
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Last modified: May 25, 2011