Ouan Bland - Page 6

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               The $18,774 at issue is composed of 22 separate checks.                
          Petitioner examined these checks and identified three of the                
          checks as bearing her signature.  Mr. Fullen signed petitioner’s            
          name to many of the checks that were cashed.                                
               Mr. Fullen admits he earned the compensation in issue and it           
          is he who owes the corresponding income tax.  He also admits that           
          he has not filed a Federal income tax return for 1998.  While               
          under oath, Mr. Fullen gave respondent his Social Security number           
               While petitioner and Mr. Fullen reside together, they have             
          never been married.  Petitioner has never given anyone the                  
          impression that she was married to Mr. Fullen.                              
               Respondent contends that if the Court finds that the                   
          nonemployee compensation is not attributable to petitioner,                 
          respondent will be placed in a classic whipsaw position because             
          respondent has no record of Mr. Fullen as a taxpayer.                       
               Respondent alleges in the alternative, that if petitioner              
          did not earn the nonemployee compensation in issue, petitioner              
          was Mr. Fullen’s common law wife and, as such is liable for                 
          income tax on one-half Mr. Fullen’s income.  Respondent also                
          contends that under such circumstances, petitioner is required to           
          change her filing status from single to married filing separate.            

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