- 3 - resulting in a reduction of taxes due. After application of various penalties, credits, and interest, respondent’s records indicated outstanding liabilities on September 30, 2002, of $12,298 for 1992 and $9,473 for 1993. Petitioner’s request for section 6015(f) relief was made with respect to the unpaid tax liabilities for taxable years 1992 and 1993. In respondent’s notice of determination denying petitioner relief, respondent stated in relevant part: With Tax Underpayment cases, the Burden of Proof is on the Requesting Spouse (Barbara Rooks) to show that it is Inequitable to hold her jointly liable for the unpaid tax liabilities. One of the strongest factors that must be considered is whether the Requesting Spouse reasonably believed that the Non Requesting Spouse (Thomas Rooks) could and would pay the Tax Underpayments. In this case, Barbara Rooks has not shown that she reasonably believed (on November 1, 1994) that Thomas Rooks would and could pay the 1992 and/or 1993 Tax Underpayments. Barbara Rooks states that she signed blank tax returns for 1992 and 1993 tax years in April 1993 and April 1994, respectively. Accordingly, she states that she was unaware of the Tax Underpayments. She may indeed have signed those tax returns, however, since they were not filed, she did not become jointly liable for such returns. Barbara Rooks signed the 1992 and 1993 joint tax returns that were filed on November 1, 1994 (along with the 1989, 1990, and 1991 tax returns). She does not indicate that she signed those returns in the blank format. In fact, she states that she signed “Amended” returns. (The 1989, 1990, and 1991 returns filed in November 1994 did amend the tax accounts for those years.) These returns therefore caused her to be jointly liable for the 1992 and 1993 Tax Underpayments. It is at this point in time that we must analyze whether she reasonably believed that the 1992 and/or 1993 Tax Underpayments could or would be paid by Thomas Rooks.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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