- 4 - throughout their marriage, and that she was told where to sign and never looked at the return. On April 10, 2003, petitioner filed a questionnaire for taxpayers requesting section 6015 relief. In that questionnaire petitioner detailed her claim and requested a refund of her overpayments which were used to offset the Easlers’ 1997 tax liability. In a letter dated March 17, 2003, respondent’s innocent spouse unit at the Cincinnati, Ohio, Service Center (innocent spouse unit) notified intervenor that petitioner had requested section 6015 relief with respect to taxable year 1997 and requested that intervenor complete and submit Form 12507, Innocent Spouse Statement, and Form 12508, Innocent Spouse Information Request. Intervenor submitted the completed requested forms by May 2, 2003. On Form 12508 he stated: That he and petitioner filled out their 1997 tax return together; that petitioner was fully aware of everything stated on, and omitted from, the return; that petitioner wanted to omit intervenor’s wages from the return in order to obtain a larger refund; and that the divorce decree requires petitioner and intervenor to share equally their marital debt.2 In a letter dated October 21, 2003, respondent’s innocent spouse unit notified petitioner that her claim for section 6015 2We do not address intervenor’s contentions because we conclude, for reasons stated below, that petitioner is ineligible for relief regardless of intervenor’s contentions and testimony.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011