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Eleanor Collins [petitioner][6] has requested relief
from tax liability as an innocent spouse for the tax
years shown above. If the IRS grants relief, this
would relieve your spouse, in whole or in part, from
having to pay the income tax owed on these years. * * *
Our Examination function denied the request, Eleanor
Collins then asked our Appeals function to review the
request.
We are contacting you to see if you have any additional
information that you’d like to provide. You may bene-
fit from participating in this administrative appeal
proceeding, since we’ll make our decision based on all
the information we receive. Should Eleanor Collins
receive an innocent spouse classification, the tax
liability in whole or in part will be yours alone.
I’m available to meet with you in an informal confer-
ence if you’d like. You can present your position at
this conference. You can also participate by sending
us material and information that support your position.
Because of our time frames in dealing with appeals, I
need to hear from you within the next 30 days.
On July 22, 2004, the Appeals Office completed a document
entitled “Appeals Transmittal and Case Memo” (Appeals Office
memorandum) that stated in pertinent part:
SUMMARY AND RECOMMENDATION
Does Eleanor M. Simon qualify as an innocent spouse
under IRC section 6015 for tax year ending 1998?
No, the taxpayer does not qualify for relief as an
innocent spouse for tax year 1998. The amount of
$10,103 of the $12,072 deficiency is allocable to the
Non-requesting Spouse (NRS); however, the Cincinnati
Service Center disallowed the claim for relief in full
because the taxpayer did not have a belief the tax
would be paid in full at the time of signing the joint
return. I sustain their determination.
6Sometime after petitioner and Mr. Simon divorced, peti-
tioner remarried.
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