Eleanor Simon - Page 11

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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                  
               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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Last modified: May 25, 2011