115 T.C. No. 29 UNITED STATES TAX COURT RAYMOND P. CORKREY AND MEGAN B. FLOM-CORKREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18760-97. Filed October 24, 2000. R received from the Social Security Administration (SSA) inaccurate information showing that, during 1987, P received certain compensation in the amount of $35,100 for teaching a scuba diving course. In fact, P received only $351 for such compensation. P did not file a tax return for 1987 or 1988. On the basis of the information from the SSA, R issued a notice of deficiency to P, to which notice P did not respond. R assessed the tax determined to be due and attached a lien to P's bank account. During 1996, P was unable to obtain a home loan because of the tax lien and outstanding balances due to R. P hired an accountant to prepare P's tax returns for 1987 and 1988. R received P's 1987 and 1988 tax returns on Jan. 9, 1997. P filed his 1987 return as married filing jointly, but P's ex-wife did not sign the return and refused to sign a declaration that P's 1987 return was true and accurate. R would not process the return without P's ex-wife's signature on the return or the declaration. In addition to the problems with P's 1987 return, P's 1988 tax return contained significant errors. PPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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