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determination denying petitioner relief under section 6015(f) on
September 16, 2005.
Petitioner acknowledges that she participated as a helper in
her former husband’s heating and air-conditioning business, and
she admits that she signed the joint income tax returns realizing
the taxes were not being paid. She maintains that her former
husband controlled the receipts from the heating and air-
conditioning business and kept the records of that business.
She testified that she had no access to the money her
husband’s business generated and little or no influence over his
use of those funds. She also explained that after she separated
from her husband, she lost contact with him and does not know his
current whereabouts. She obtained a divorce from him in
absentia.
In August 2005, petitioner provided respondent’s Appeals
officer a Form 433-A, Collection Information Statement for Wage
Earners and Self-Employed Individuals. This Form 433-A reflected
that petitioner’s debts far exceeded the value of her assets and
her current income is below her expenses. Petitioner’s Form 433-
A indicated that she was remarried and that she did not receive
any support from her new husband. In fact, petitioner’s Form
433-A indicated that she was expending her resources to support
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Last modified: November 10, 2007