Lois Lipton - Page 7

                                        - 6 -                                         
               On the Form 8857 submitted by petitioner, she stated that              
          she separated from Mr. Khalil Aly in January 2003, that she and             
          her spouse held a joint bank account, that she wrote checks and             
          balanced the check book, that she reviewed their 2001 return                
          before signing it, that she knew that there was a balance due               
          with respect to the 2001 taxable year, that she was in financial            
          trouble; and that there was no abuse in the marriage.  She also             
          stated that pursuant to a court order in Egypt, Mr. Khalil Aly              
          was required to send all of his earnings to his ex-wife and                 
          children in Egypt and that the couple directed Mr. Khalil Aly’s             
          employer to withhold taxes based on six exemptions in reliance on           
          information provided to them by IRS employees.  Periodically, Mr.           
          Khalil Aly returned to Egypt for extended visits lasting several            
          months.  Petitioner was informed by agents of the Federal Bureau            
          of Investigations (FBI) in January 2003 that Mr. Khalil Aly was             
          still married to his wife in Egypt.  Petitioner thereafter began            
          annulment proceedings.                                                      
               On September 22, 2003, respondent sent petitioner a letter             
          stating that respondent had made a preliminary determination that           
          petitioner was not eligible for relief under section 6015(f) for            

               2(...continued)                                                        
          filed.  Moreover, the 2002 return indicated that a refund was               
          owed.  As petitioner’s request for relief for the 2002 taxable              
          year did not comply with the procedural requirements of sec.                
          6015, respondent addressed only the 2001 taxable year in the                
          Final Notice of Determination issued to petitioner on July 2,               
          2004.  Accordingly, the taxable year 2002 is not at issue in this           
          case.                                                                       




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011