Sandrus L. Collier - Page 33




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          their marriage.  On the record before us, we find that Ms.                  
          Collier has failed to carry her burden of showing that with                 
          respect to each of the years at issue the abuse positive factor             
          set forth in section 4.03(1)(c) of Revenue Procedure 2000-15 is             
          present in the instant case.                                                
               With respect to the legal obligation positive factor set               
          forth in section 4.03(1)(e) of Revenue Procedure 2000-15, respon-           
          dent concedes that with respect to each of the years at issue               
          that factor is present in the instant case.                                 
               With respect to the attribution positive factor set forth in           
          section 4.03(1)(f) of Revenue Procedure 2000-15, Ms. Collier                
          maintains on brief that the unpaid assessment for each of the               
          years at issue is solely attributable to Mr. Collier because he             
          “was claiming approximately 10-12 allowances, which resulted in             
          significant underpayments of tax.”  In support of her position on           
          brief, Ms. Collier relies on the following testimony that she               
          gave on cross-examination:  “I found out later that he had like             
          ten to 12 [sic] deductions.  After our separation, in going                 
          through records I found this information.”  We believe that the             
          foregoing testimony of Ms. Collier pertains only to the taxable             
          year 1989.24  Even if Ms. Collier had intended her testimony                

               24In this connection, Ms. Collier’s testimony that she                 
          “found out later that he [Mr. Collier] had like ten to 12 [sic]             
          deductions” was elicited by respondent on cross-examination after           
          the following cross-examination with respect to taxable year                
                                                             (continued...)           





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