Teresa G. Butner - Page 14

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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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