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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
2001.
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
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