Eleanor Simon - Page 9

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               The requesting spouse had knowledge or          Against                
               reason to know                                                         
               Explanation:        When the return was filed there had                
                                   been two years of large withdrawls                 
                                   from IRA.  She didn’t review the                   
                                   return.  She didn’t do her duty to                 
                                   inquire.  Had she reviewed the                     
                                   return and saw the IRA withhdrawls                 
                                   she would have known something was                 
                                   going on.                                          
               No significant benefit gained                                          
               In compliance with the tax laws                                        
               Explanation:        returns were filed; however, she is                
                                   remarried and there is a SSA update                
                                   showing for december of 2001 which                 
                                   would mean she should have filed                   
                                   married filing separate or joint in                
               Unique circumstances:    none                                          
               Not meeting Tier II factors - deny claim                               
               Tier II consideration:   Based on the above facts it is                
                                        equitable to hold the claimant                
                                        liable for the balance.  She                  
                                        didn’t exam the return or                     
                                        question how it would be paid,                
                                        part is attributable to her.                  
                                        She should have known there                   
                                        was a problem because of large                
                                        IRA withdrawls.                               
                                             Tier II factors not met -                
                                             deny claim                               
               Ending statement:   Tier I factors (full scope) not met                
                                   Tier II factors not met - deny                     
                                   Claim denied under IRC 6015(f) -                   
                                   full scope                                         
                                   Claim denied under IRC 6015(f)                     
                                   - full scope                                       
          [Reproduced literally.]                                                     
               In a letter dated November 6, 2002 (petitioner’s November 6,           
          2002 letter), petitioner appealed to the IRS Appeals Office                 
          (Appeals Office) the IRS September 9, 2002 preliminary determina-           
          tion to deny her relief under section 6015 with respect to                  

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Last modified: May 25, 2011