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actually in Kentucky). So at the end of 2002, a year-and-a-half
after sending in her request for a CDP hearing and her Form 8857,
Negoescu had received decisions on neither.
The Appeals officer who discovered this snafu quickly tried
to set things right, sending a letter to Negoescu in January 2003
asking her to complete a more detailed Innocent Spouse
Questionnaire and also asking her to call to set up a CDP
hearing. Negoescu did not respond. An IRS employee in Kentucky
was also trying to reach her that month, making phone calls to
her in Alaska to ask for more information, but was never able to
reach her. Negoescu claimed that the problem was her decision to
drop her P.O. Box address (the one she had used as her return
address on the requests for a CDP hearing and innocent spouse
relief), followed by a period when her mail wasn’t being
forwarded to her residential address.
Getting no response, the Appeals officer never held a CDP
hearing. In April 2003, she finally denied Negoescu’s request
for innocent spouse relief, and on the same day mailed out a
letter sustaining the Commissioner’s decision to levy on
Negoescu’s property. She noted that
The taxpayer was asked to answer questions
and provide information to support her
innocent spouse claim; she failed to respond.
The taxpayer failed to respond to letters
sent to her regarding the innocent spouse
claim or to a letter offering her a
collection due process hearing in Appeals.
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Last modified: May 25, 2011