- 4 -
imperfect, and an amended petition was never filed, as ordered by
the Court, the case was dismissed for lack of jurisdiction.2
Petitioner and intervenor separated during 1998. On May 1,
2000, their divorce became final. In the divorce agreement,
intervenor acknowledged receiving $191,000 from his mother’s
estate, of which only $12,000 remained. Petitioner and
intervenor agreed that petitioner would be responsible for one-
third of the tax liability while intervenor would be responsible
for the remaining two-thirds.
On December 4, 2002, respondent issued a Final Notice of
Intent to Levy to petitioner. On December 19, 2002, respondent
filed a Notice of Federal Tax Lien against petitioner.
Respondent then issued the Notice of Federal Tax Lien to
petitioner on December 24, 2002. Petitioner thereafter filed a
timely Form 12153, Request for a Collection Due Process Hearing,
on December 19, 2002. Petitioner raised the innocent spouse
issue as her sole defense at the subsequent hearing before an IRS
settlement officer. On December 16, 2003, the settlement officer
issued a Notice of Determination sustaining the lien and levy and
denying petitioner’s request for relief from joint liability.
2The parties stipulated that “Petitioner did not petition
the Tax Court for a redetermination for the deficiency asserted
by respondent for the taxable year 1996.” Petitioner did in fact
petition this Court; however, since the petition was dismissed
for lack of jurisdiction, the stipulation is technically correct.
Petitioner, moreover, does not challenge the underlying
deficiency but only seeks relief from joint liability.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011