Nancy B. Doyle - Page 12




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          Petitioner has failed to satisfy this requirement.  Petitioner              
          was aware of the existence of the tax shelter investments; she              
          wrote the checks.  See Alt v. Commissioner, 119 T.C. 306 (2002);            
          Jonson v. Commissioner, 118 T.C. 106 (2002) (no evidence was                
          presented that husband concealed or attempted to deceive electing           
          wife concerning couple’s financial affairs).  There is no                   
          evidence that petitioner was denied access to the documents                 
          concerning the tax shelters.  See Jonson v. Commissioner, supra             
          at 119 (spouse had access to financial files).  Petitioner has              
          not alleged that she was misled but only that she relied on her             
          husband to take care of the returns.  See Hayman v. Commissioner,           
          992 F.2d 1256, 1262 (2d Cir. 1993) (“Although * * * [the                    
          taxpayer] claims to have signed the returns without reading them,           
          she nevertheless is charged with constructive knowledge of their            
          contents.”), affg. T.C. Memo. 1992-228; Price v. Commissioner,              
          887 F.2d 959, 965 (9th Cir. 1989) (spouse cannot obtain benefits            
          by simply turning a blind eye to facts fully disclosed on                   
          return); Levin v. Commissioner, T.C. Memo. 1987-67 (spouse cannot           
          obtain benefits of innocent spouse protection in deduction case             
          “by simply turning a blind eye to-–by preferring not to know of-            
          –facts fully disclosed on a return, of such a large nature as               
          would reasonably put such spouse on notice that further inquiry             
          would need to be made”).                                                    








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