Debra Anne Banderas - Page 8

                                        - 8 -                                         
               debts owed.  It was not until last year, 2003, that the                
               trustee intimated that, although there was over                        
               $400,000 remaining with the court, with all creditors                  
               having been paid, that there “may not” be anything left                
               for me and/or the family.  Over a year later, I am                     
               still unable to fathom either the ludicrousness or                     
               horrific injustice of this outcome.                                    
               Petitioner received the requested reconsideration of her               
          claim by the IRS Office of Appeals.  Appeals Officer Mark Pearce            
          (Mr. Pearce) was assigned petitioner’s case in July of 2004.  His           
          case activity records show that Mr. Pearce communicated with                
          petitioner or her representative, James R. Monroe (Mr. Monroe),             
          on a number of occasions and logged at least 8.75 hours                     
          specifically on her case.  After his review of the case,                    
          Mr. Pearce concluded in an Appeals Case Memo prepared on February           
          22, 2005, that a weighing of the factors prescribed in Rev. Proc.           
          2003-61, 2003-2 C.B. 296, for evaluating claims under section               
          6015(f) did not support petitioner’s request for equitable                  
               On March 3, 2005, the IRS issued to petitioner a notice of             
          determination denying her request for section 6015(f) relief.               
          The grounds listed in the notice for the denial were that                   
          petitioner had established neither a reasonable belief that the             
          tax would be paid nor economic hardship.  Petitioner filed a                
          timely petition with this Court contesting the adverse                      
          determination and reflecting an address in Cape Coral, Florida.             
          A trial was held in November of 2005.  At the time of trial,                

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next 

Last modified: November 10, 2007