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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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