- 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
24(...continued)
1989:
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
time?
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-
ally.]
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