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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.
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