- 10 - Liability and Equitable Relief), requesting relief pursuant to section 6015(b), (c), or (f) for the taxable year 1983. On August 9, 2000, respondent sent petitioner an initial letter (Letter 3277) notifying her that she was not entitled to relief under section 6015(b) for the taxable year 1983. On September 22, 2000, petitioner sent a protest letter to respondent in response to respondent’s notification letter outlining the reasons that petitioner believed respondent’s determination was incorrect. Petitioner submitted a Form 433-A, Collection Information Statement for Wage-Earners and Self-Employed Individuals, to respondent on September 12, 2003. In petitioner’s Form 433-A, she reported assets totaling $197,155 (including the Lampe home valued at $183,000). Petitioner had no outstanding liabilities and also reported gross monthly earnings of $2,061 and living expenses of $1,674. Mr. Campbell also reported his assets and liabilities in the Form 433-A. Final Notice of Determination On January 23, 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) denying petitioner’s request for relief from joint and several liability. The notice of determination denied relief only under section 6015(f) and did not mention section 6015(b).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011