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509 F.2d 162, 168 (5th Cir. 1975); Alberts v. Commissioner, T.C.
Memo. 1986-483.
Physical or mental abuse may also be a factor in considering
a claim for innocent spouse relief. Kistner v. Commissioner, 18
F.3d 1521, 1526 (11th Cir. 1994), revg. and remanding T.C. Memo.
1991-463.
With regard to whether petitioner had reason to know of any
understatements of tax for 1986, 1987, and 1988, relating to
Mr. Makalintal’s sale of his ICPI stock and to the deposits into
Mr. Makalintal and petitioner’s bank accounts, petitioner argues
that she was not significantly involved in the affairs and day-
to-day operations of Mr. Makalintal's businesses and
corporations, that she wrote checks only on one account and only
at Mr. Makalintal's specific direction and approval, that she was
repeatedly physically abused by Mr. Makalintal, and that she did
not know or have reason to know of the substantial
understatements of tax.
Respondent argues that because petitioner had a college
degree, was somewhat involved in Mr. Makalintal's corporations,
wrote many checks on at least one of the personal bank accounts,
and enjoyed a high standard of living, petitioner should be
treated as having known or as having reason to know of the
substantial understatements.
We agree with petitioner. During 1986, 1987, and 1988,
petitioner did not have any significant experience in accounting
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