- 4 -
On March 6, 2002, respondent sent petitioner a letter
(preliminary determination letter) in which respondent
preliminarily determined that petitioner was not entitled to
relief under section 6015(b), (c), or (f). In the preliminary
determination letter, respondent stated in part:
We received your request more than two years after the date
we began collection activity. IRC Sections 6015(b)(1)(E),
6015(c)(3)(B) and 6015(f) require innocent spouse claims to
be filed no later than two years after the start of
collection activity after July 22, 1998. The date of the
collection activity on your account, after the enactment of
IRC Section 6015 was April 05, 1999.
On September 17, 2002, respondent issued a Notice of
Determination Concerning Your Request for Relief from Joint and
Several Liability under Section 6015 (notice of determination),
denying petitioner relief from joint and several liability under
section 6015(b), (c), and (f) for 1992. In the notice of
determination, respondent stated:
We did not find you eligible for relief under Section
6015(b). Section 6015(b) allows us to provide relief for an
understatement of tax due to an erroneous item reported by
the other spouse.
We did not find you eligible for relief under Section
6015(c). Section 6015(c) allows us to separate the tax
liability that we can link to each spouse and divide the
liability according to each spouse’s responsibility.
We did not find you eligible for relief under Section
6015(f). Section 6015(f) may allow us to provide equitable
relief when you don’t qualify for relief under either
Section 6015(b) or 6015(c). You may receive equitable
relief when holding you responsible for the tax liability
would be unfair or inequitable, given your particular
circumstances. * * *
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011