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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.
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