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We review respondent’s determination for abuse of
discretion, and for the reasons explained herein we find
respondent’s determination was in error.
FINDINGS OF FACT
Petitioner resided in Albermarle, North Carolina, when her
petition in this case was filed.
Petitioner was married to Daniel Brown during the years in
question. They separated in July 2000 and were divorced sometime
in 2002.
During the years in question, petitioner assisted Mr. Brown
in his heating and air-conditioning business. They did not pay
the income tax liabilities of $2,597 and $416 reflected on their
1994 and 1999 returns, respectively. Respondent made an
assessment of $2,425.85 to correct a mathematical error on the
1995 joint return. This amount was also unpaid. The amounts of
tax remaining unpaid are $1,785.30, $2,425.85, and $416,
respectively.
Petitioner mailed a Form 8857, Request for Innocent Spouse
Relief, in December 2002. In August 2003, respondent made an
initial determination to deny relief on the basis that petitioner
had knowledge of the taxes due at the time she signed the joint
returns, that there was no spousal abuse, and that petitioner had
failed to establish economic hardship. Petitioner appealed this
denial to no avail, and respondent issued a notice of
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