Eleanor Simon - Page 15

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               Of the above factors, the ones in the taxpayer’s favor                 
                    Marital status                                                    
                    Liability attributable to non-requesting spouse                   
               In my opinion, these factors are outweighed by the fact                
               this year was the second year of withdrawals from the                  
               NRS’s IRA accounts.  The likelihood that she did not                   
               know of the withdrawals from beginning in 1997, that                   
               were included on the 1997 tax return, is diminished in                 
               the second year.  In addition, the withdrawals were                    
               included in the income of the 1998 tax return and the                  
               return clearly reflected a balance due In excess of                    
               $12,000.  It is clearly not believable that the tax-                   
               payer did not know of this liability due.                              
               She further provided no evidence that she believed the                 
               tax would be paid at the time the tax return was filed.                
               Based on the above discussion, the taxpayer has failed                 
               to show that she is entitled to relief under either IRC                
               � 6015(b)(c) or (f).  I recommend that the determina-                  
               tion of the Innocent Spouse Unit is sustained in 1998..                
               [Reproduced literally.]                                                
               Also on July 22, 2004, the Appeals Office sent to petitioner           
          a “Notice of Determination Concerning Your Request for Relief               
          from Joint and Several Liability under Section 6015” (notice of             
          determination).  In the notice of determination, the Appeals                
          Office denied petitioner relief under section 6015 with respect             
          to taxable year 1998.  The notice of determination stated in                
          pertinent part:  “For 1998, you do not qualify for relief under             
          IRC section 6015(b)(c) or (f).  [Reproduced literally.]”                    
               As of the time of the trial in this case, Mr. Simon contin-            
          ued to maintain that Mr. Simon’s 1998 retirement plan distribu-             

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