- 3 -
1999, she discovered he had made late bill payments that had
adversely affected her credit report.
Tax Returns
Petitioner and Mr. Cowdery filed joint Federal income tax
returns for 1992, 1993, 1994, and 1995. Their returns reflected
unpaid income tax liabilities (tax liabilities) of $806, $1,729,
$1,705, and $1,394 for 1992, 1993, 1994, and 1995, respectively.
The tax liabilities resulted from underwithholding of wages
attributable to both petitioner and Mr. Cowdery.
Mr. Cowdery had their joint returns prepared by a tax return
preparer. Petitioner gave Mr. Cowdery her Forms W-2, Wage and
Tax Statement, to take to the preparer. When petitioner and Mr.
Cowdery received the completed returns and saw the amounts due,
Mr. Cowdery assured petitioner that he had talked to the return
preparer about payment plans and that he would make monthly
payments on the liabilities. Petitioner thought Mr. Cowdery was
making the payments on the tax liabilities because of Internal
Revenue Service (IRS) payments she believed to be in envelopes
she saw in their mailbox. Petitioner did not know exactly what
was in the envelopes, however, and she never asked Mr. Cowdery
what was in them. Petitioner also never saw any checks written
to the IRS by Mr. Cowdery.
Sometime around October 1995, the IRS levied petitioner and
Mr. Cowdery’s bank account. Petitioner first became aware that
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011