- 10 - Petitioner had no reason to believe that any tax obligation resulting from the filing of the return would not be paid by Roger L. Castle.” In support of that contention, petitioner testified that she did not even know that the 1993 joint return showed tax due of $23,457 because she was “hurried” when she signed it.6 Petitioner’s testimony that she did not know that the 1993 joint return showed tax due of $23,457 is belied by her testimony that she believed the 1993 joint return to be true and correct when she signed it.7 We are not required to, and we shall not, rely on petitioner’s testimony to establish that she had no knowledge or reason to know that the tax due shown in the 1993 joint return would not be paid. See Geiger v. Commissioner, 440 F.2d 688, 689-690 (9th Cir. 1971), affg. per curiam T.C. Memo. 1969-159; Tokarski v. Commissioner, 87 T.C. 74, 77 (1986). 6In this connection, petitioner testified as follows regard- ing the circumstances surrounding her signing of the 1993 joint return: I [petitioner] was at work and Mr. Castle called me and said that I had to meet him at the accountant’s immedi- ately, to get there as quickly as possible, that I had to sign this return, that they were closing. So I ran in the door. It was a small firm. They laid the sheet in front of me. I signed the paper, they stuck it in an envelope, and we left. 7Moreover, by signing the 1993 joint return petitioner is charged with constructive knowledge of, inter alia, the tax due shown in that return. See Park v. Commissioner, 25 F.3d 1289, 1299 (5th Cir. 1994), affg. T.C. Memo. 1993-252; see also Hayman v. Commissioner, 992 F.2d 1256, 1262 (2d Cir. 1993), affg. T.C. Memo. 1992-228.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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