- 26 -
During 1986, 1987, and 1988, petitioner's standard of living
and level of support from Mr. Makalintal did not significantly
increase in comparison to the standard of living and the level of
support in prior years.
In 1990, after Mr. Makalintal and petitioner divorced,
petitioner received from Mr. Makalintal approximately $135,000
for living expenses and for support of the children. Petitioner
was accustomed to a high standard of living, and the $135,000 was
at least consistent with her standard of living and did not
provide petitioner a significant benefit beyond her normal
support. Aside from the $10,553 that petitioner received from
sale of the Greenbrae home, petitioner did not receive any of the
additional property, alimony, or child support to which she was
entitled under the property settlement agreement.
Throughout their marriage and during 1986, 1987, and 1988,
Mr. Makalintal physically abused petitioner, and petitioner lived
in constant fear of him. Mr. Makalintal and petitioner are now
divorced. Mr. Makalintal apparently is now living in the
Philippines and refused to provide petitioner with certain
records relevant to the issues in these cases.
Denying petitioner innocent spouse relief in these cases
would likely cause very substantial hardship to petitioner.
Mr. Makalintal has abandoned petitioner and left her to deal with
substantial income tax understatements that are attributable to
him. Petitioner has had to pursue further education to support
Page: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 NextLast modified: May 25, 2011