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for each of the years at issue, which was not paid at the time of
each such filing.
On May 23, 2002, respondent issued a preliminary determina-
tion in which respondent denied petitioner's request for relief
under section 6015 for each of the taxable years at issue. In so
doing, that preliminary determination stated in pertinent part:
You did not qualify for relief under Tier I [section
4.02 of Revenue Procedure 2000-15, 2000-1 C.B. 447]
because you and your spouse did not live apart the 12
months prior to claim, you did not show that you had a
reasonable belief that the tax was paid or would be
paid when you signed the returns, and you failed to
show that you would suffer an economic hardship if
relief was denied.
You did not qualify for relief under Tier II [section
4.03 of Revenue Procedure 2000-15] because the majority
of factors used to make the determination were against
granting relief. You did not review the returns prior
to signing them. You knew when you signed them that
you were not in a financial position to pay the liabil-
ities timely. Although you and your spouse were ad-
vised to pay estimated taxes in subsequent years by a
Federal Agent, you have not done so. Therefore, you
are not in compliance with tax laws. You will not
suffer a hardship if relief is denied. You can afford
a monthly payment agreement based on the information
available. [Reproduced literally.]
Around June 5, 2002, petitioner filed Form 12509, Statement
of Disagreement, in which she protested respondent’s preliminary
determination. In that form, petitioner stated:
I, Teresa B. Butner, disagree with the Internal Revenue
Service determination because I have elected under Code
Section 6015(b) to request spousal relief from the
IRS's proposed assessment of self-employment taxes for
the tax years 1994, 1995, 1998 and 1999. I believe I
should be relieved from this tax liability because this
liability is attributed to income which I had no owner-
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