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Thanks again. It sounds like the service does the special assessment is that right? I wonder under what circumstances do they do that? Where on the 2848 is the request made? Is there a box to check or do you just request it under the acts authorized, line 3?
I’m thinking I’m going to try to use 6015(f) and maybe see if I can get her CNC or file on OIC. The statute for innocent spouse has passed, unfortunately. This is all new territory for me.