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Petitioner requested relief on two grounds: (1) That since he
was married and raising five children, the correct amount of tax
was withheld from his salary, and therefore that the liability
reported on the 1994 return arose solely from insufficient
withholding on the part of Ms. Wiest; and (2) that he had relied
on Ms. Wiest to file the 1994 return and pay the amount shown as
due thereon.
On December 10, 1999, respondent issued petitioner a
determination letter setting forth his determination that
petitioner did not qualify for innocent spouse relief. The
determination letter concluded that petitioner did not qualify
for relief under section 6015(b) and (c). As to equitable relief
under section 6015(f), the determination letter provided that
“underpayment was evident at the signing of the joint return.
The taxpayer would have had knowledge/reason to know of the
underpayment at the time of signing the tax return.” A fuller
discussion, on a Form 886A, Explanation of Items, attached to the
determination letter, provided as follows:
Marital status--Taxpayers are currently divorced
..as of 9-23-97. Taxpayer husband filed Form 8857 on
March 4, 1999.
Attribution—Taxpayer states he does not remember
signing the return. His signature is very identifiable
and was compared to that on the return. His signature
on return appears good. Therefore, he knew of the
underpayment at one time. Agent proportioned balance
due with underpayment. The breakdown is that the
responsibility of the underpayment is 37% caused by the
taxpayer husbands [sic] inadequate withholding and 63%
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