Barbara A. Owen - Page 21

                                       - 21 -                                         
          relief.10  Petitioner also reminded the Appeals officer that the            
          burden of proof is on the Commissioner to show actual knowledge             
          and advised him of the proper standard for actual knowledge as              
          set forth in King v. Commissioner, supra at 204.  Further, in the           
          cover letter attached to the statement of disagreement,                     
          petitioner offered to provide additional factual information to             
          the Appeals officer upon request.                                           
               The Appeals Office issued its notice of determination nearly           
          1 year after petitioner submitted her September 14, 2001,                   
          statement.  The record, however, does not disclose any effort by            
          the Appeals Office to request any additional factual information            
          from petitioner or to pose any questions to petitioner after the            
          September 14, 2001, statement of disagreement or before the                 
          notice of determination was issued on September 9, 2002.                    
          Respondent had ample opportunity to obtain the additional                   
          information he felt he needed to accept petitioner’s                        
          representations regarding the section 6015(c) requirements and              
          the exceptions to relief contained in section 6015(c)(3)(C), (4)            
          and (d)(3)(C) during the administrative proceeding, but he did              
          not request any additional information from petitioner until the            
          discovery phase of this case.  Respondent’s delay in obtaining              


               10A party’s statement, if credible, is evidence on which the           
          finder of fact may rely to establish a relevant fact.  In this              
          case, there is nothing in the record to suggest that petitioner’s           
          statement regarding her lack of actual knowledge was not                    
          credible.                                                                   




Page:  Previous  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  Next

Last modified: May 25, 2011