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computer records showed that petitioner had received a Form 1099-
MISC, Miscellaneous Income, reporting $127,932 of income during
2002. However, the Social Security number on the Form 1099-MISC
did not match petitioner’s Social Security number. Petitioner
learned of Ms. Wilce’s determination incorrectly attributing the
income from the Form 1099-MISC to petitioner. On December 2,
2004, petitioner faxed to Ms. Hackmeister an affidavit from Ryan
Scallon, the issuer of the Form 1099-MISC, stating that the form
was issued to C&C Contracting and not to petitioner or Mr.
Parker. Ms. Hackmeister erroneously concluded that the Social
Security number referenced in the fax matched petitioner’s Social
Security number and that the income had not been reported on the
2002 return.
We conclude that petitioner has established that she will
suffer economic hardship if she is not granted equitable relief.
This factor weighs in favor of granting relief.
3. Knowledge or reason to know
For the reasons stated in our analysis of this factor under
Rev. Proc. 2003-61, sec. 4.02, we conclude petitioner has failed
to establish that she did not have reason to know when the return
was filed that the tax liability shown as due would not be paid.
This factor weighs against granting relief.
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Last modified: November 10, 2007