Sandrus L. Collier - Page 34

                                       - 34 -                                         
          regarding the “ten to 12 [sic] deductions” that she claims Mr.              
          Collier was taking pertained to 1989 as well as to other years,             
          it is not clear to which other years her testimony relates.                 
          Moreover, Ms. Collier’s testimony regarding Mr. Collier’s with-             
          holding is uncorroborated and conclusory, and we are unwilling to           
          rely on it to establish her contention that for each of the                 
          taxable years at issue Mr. Collier “was claiming approximately              
          10-12 allowances, which resulted in significant underpayments of            

                    Q    However, when you compare the wages you                      
               earned to the withholding amounts percentage wise did                  
               you realize that for the 1989 year you had 30 percent                  
               of withholdings?                                                       
                    A    I didn’t understand tax situations, so I                     
               didn’t know that I did not have enough taken out.  I                   
               thought I had did what was correct until after filing                  
               and seeing these papers.  Then I realized that it                      
               wasn’t enough taken out.                                               
                    Q    Did you take out enough for one person?                      
                    A    I thought I was doing enough for myself, not                 
               doing it as a couple, because he was taking out his                    
               own, and I was taking out mine.                                        
                    Q    And about how many were you taking out at the                
                    A    Just for myself.  He was doing our son.  He                  
               was adding--I found out later he had like ten to 12                    
               deductions.  After our separation, in going through                    
               records I found this information.  [Reproduced liter-                  

Page:  Previous  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  41  Next

Last modified: May 25, 2011