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often requests specific additional information and supporting
documentation. If the financial information in the
administrative file is more than 12 months old and/or the
information is no longer accurate, the Appeals officer will
request a new or updated financial statement before making the
determination. See, e.g., Etkin v. Commissioner, T.C. Memo.
2005-245. Additionally, taxpayers’ entitlement to audio record
section 6330 hearings, Keene v. Commissioner, 121 T.C. 8, 19
(2003), provides them a means of preserving an accurate record of
the hearing. None of those safeguards is present under the
Commissioner’s procedures for processing a taxpayer’s request for
section 6015 relief.
In September 2004, the Appeals officer determined that
petitioner had not shown that she would suffer economic hardship
if relief from the tax liabilities were not granted. However, in
September 2002 petitioner had sent CCISO a completed
questionnaire reporting unemployment compensation. Although
unemployment compensation is temporary and most assuredly would
have terminated by September 2004 when the Appeals officer made
her determination, the Appeals officer did not request an updated
financial statement from petitioner. Indeed, the Smiths’ joint
return for 2003 reported only $3,888 of unemployment
compensation, which indicates that the $1,280 of monthly
unemployment compensation ended in early 2003.
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Last modified: November 10, 2007