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In determining an individual’s entitlement to relief under
section 6015(f) for an underpayment, the Commissioner considers
the requesting spouse’s knowledge, or reason to know, that the
liability would be unpaid at the time the return was signed, as a
factor weighing against relief. Rev. Proc. 2000-15, sec.
4.03(2)(b), 2000-1 C.B. 447, 449.
Petitioner has not shown to our satisfaction that she had no
knowledge, or reason to know, that the taxes reported on the
joint returns for 1988 and 1989 would not be paid. The record
indicates that she was involved in the preparation of the returns
for those years. Indeed, the 1989 joint tax return contains an
attached Form 2688, Application for Additional Extension of Time
to File U.S. Individual Income Tax Return, dated August 14, 1990,
which states:
At present we are not able to meet more demands of the
IRS than we have already on hand. We are physically
ill and emotionally sick. All of us are suffering from
POST TRAUMATIC STRESS SYNDROMS.
In spite of our conditions, we are currently dealing
with the IRS on a major scale: our casualty loss
investigation. Our home and all of our belongings were
destroyed by a huge mudslide. We barely escaped with
our lives. We are financially devastated. We can not
do more.
Please honor our request for an extension of this
matter until the casualty loss investigation is
concluded.
Thank you! * * * [signed Marianne Hopkins].
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