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“22" months, respectively, during 1996. Additionally, their
third child’s name was handwritten whereas the other names were
typed; their third child was born in 1996 and would not have been
listed on their 1995 return. Their total exemptions were typed
as “4" and their third child was not included in that number. On
the date the return was due, petitioner signed the return and
wrote a check for the amount shown as due. The check was
presented to the bank against insufficient funds.
In April 1998, petitioner and Ms. Trevino filed a joint Form
1040 for 1997 reporting adjusted gross income of $454,227 and
taxable income of $280,876. The return showed tax due of
$119,595, an estimated tax penalty of $6,443, and total amount
due of $126,038. At the time of filing, no estimated payments
towards the 1997 tax liability were reported. Petitioner
submitted a check with the return in the amount of $500 towards
the 1997 liability.
Respondent’s Examination and Petitioner’s Request for Relief
On November 20, 1998, respondent received petitioner’s Form
8857, Request for Innocent Spouse Relief, for the 1996 and 1997
liabilities. Petitioner filed for relief no later than 2 years
after the IRS initiated collection activity. From July 22, 1998,
through April 15, 1999, petitioner made payments totaling
$14,603.35 towards the 1996 liability.
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