- 12 - front of petitioner and told her where to sign. At the bishop’s suggestion, Mr. Scott agreed to write a letter to the IRS exonerating petitioner. Mr. Scott never sent the letter. Petitioner requested a review by an Appeals Office, and her case was transferred from CCISO to respondent’s San Jose Office of Appeals. By letter dated August 22, 2003, the Appeals Office informed petitioner that it had received her case for consideration. Petitioner and Mr. Smith (collectively the Smiths) filed a joint income tax return for 2002 that reported an overpayment of tax. Initially, respondent determined that the return contained an error, and that the Smiths underpaid their 2002 tax. The issue was ultimately resolved and, on June 16, 2003, respondent sent them a refund of $717.74. Mr. Smith has not been able to find permanent employment and his unemployment compensation terminated in 2003. He reported unemployment compensation of $3,888 in 2003. Petitioner provides the sole support for the household. The Smiths often do not have enough money to pay their mortgage, buy food, or pay their utilities. The LDS Church has paid $10,433 for the Smiths’ mortgage and propane gas bills since February 2003. The LDS Church has also provided them with food.Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 NextLast modified: November 10, 2007