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petitioner produced only 8 of the 12 1992 bank statements from
their joint personal account, and they produced no statements
from any of the other accounts they held. The failure to
introduce such evidence leads us to conclude that it would not
have been helpful in proving petitioner's innocent spouse claim.
The evidence pertaining to petitioner's involvement in her
family's finances weighs heavily against petitioner.
As to the third factor, unusual or lavish expenditures,
although the record demonstrates that petitioner enjoyed a high
standard of living during 1992 and maintained accounts at various
upscale department stores where she made significant purchases,
there is no evidence in the record indicating whether such
expenditures were out of the ordinary when compared to
petitioners' spending habits in prior years. Accordingly, the
evidence pertaining to unusual and lavish expenditures neither
supports nor weakens petitioner's claim for innocent spouse
relief.
As to the fourth factor, whether petitioner's husband was
evasive about his finances, he never attempted to hide any of his
income or assets from petitioner. In his own words, he "always
told her about everything he was involved in." All of his income
was applied toward the benefit of the family. Consideration of
this factor weighs against innocent spouse relief.
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