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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
relief.
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,
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