Our first step was to get a transcript from the IRS for the tax years in question. The transcript gives us a chronological timeline of all transactions and filings with the IRS for each specific year requested.

Next we looked at the divorce file at the courthouse in Tyler. We review all the divorce court pleadings in every innocent spouse case. The divorce court file tells us so much about the parties, the fault grounds for divorce, adultery, abuse, the witnesses, etc.

Fortunately for us, she had excellent attorneys in the divorce. She was represented by the law firm of Bain, Files, Jarrett and Harrison of Tyler Texas.

As expected, her lawyers alleged that her husband had committed adultery and was abusive to her. In addition, discovery showed that he had hidden money and had bank accounts that she never knew about. We deposed the people that were on the divorce files "witness lists." All of the witnesses deposed admitted that she was not involved in the financial transactions that created the $361,000 tax debt.

Next we took our clients video deposition. A professional cameraman recorded our clients statement, and the video caught the emotions of our client. The video showed the integrity and character of our client.

We filed our petition with the Office of Innocent Spouse, and we included the depositions, copies of the divorce pleadings, and copies of the discovery done in the divorce case. And our client's video deposition.

We received a favorable ruling today! 100% success and victory! Our client was found innocent of all tax liabilities. Truly a just and right ending to a lengthy and difficult battle!

Dale O'Neal, L.L.M. Taxation, Board Certified Family Law, Texas Board of Legal Specialization. Licensed 1984. Licensed in US Tax Court

TEL 817.877.5995 FAX 817.877.5989