- 4 -
any, of such tax is attributable to tax withheld from Mr. Col-
lier’s wages.
At the time of the trial in this case, Ms. Collier was
(1) earning approximately $60,000 a year, (2) enrolled in a
postgraduate program, (3) paying for her adult son’s college
education, and (4) caring for her sick mother.
During periods throughout the years 1987-1991, Ms. Collier
and Mr. Collier maintained a joint checking account. At all
relevant times, Ms. Collier was responsible for paying at least
some of the bills of Mr. Collier and herself. However, Ms.
Collier did not always have enough money to pay certain of those
bills, and a friend (Christine Stotts) lent her undisclosed
amounts of money.
At all relevant times, Ms. Collier and Mr. Collier kept
information relating to their financial and tax matters in one
place, and they both had access to that information. At times
throughout the years 1987-1991, Ms. Collier and Mr. Collier
discussed their financial and tax matters.
On April 18, 1989, Ms. Collier and Mr. Collier jointly filed
Form 1040, U.S. Individual Income Tax Return (Form 1040), for
1987 (1987 joint return), which they signed on September 20,
1988. In that return, Ms. Collier and Mr. Collier reported total
tax of $6,893 and tax due of $3,926. At the time Ms. Collier and
Mr. Collier filed the 1987 joint return, Ms. Collier did not
believe that payment was made of the $3,926 of tax due shown in
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011