- 8 -
“is the one who failed to properly file the tax returns in
question” and that “the taxes owed are my ex-spouse’s and not
mine.”
The circumstances surrounding the filing of the tax returns
for 1989 through 1993 by petitioner and Mr. Rooks are unclear.
Prior to trial, petitioner asserted that she signed blank tax
returns for each of the years 1989 through 1993 prior to the time
when each individual return was due in the corresponding month of
April. She claimed that she signed blank returns because “the
tax deadline was so close”. She further maintained that the
returns which were filed in November 1994 were amended returns
meant to correct errors on the original returns. Petitioner
specifically asserted that these amended returns were made on
Forms 1040X. However, it is clear from the record that the
returns filed in November 1994 were on Forms 1040. Petitioner
stated at trial that the returns she signed in each April must
not have been filed, but she did not explain why the November
1994 returns also would have been filed on Forms 1040. She
further testified that the forms she signed in November 1994 were
blank, stating that “there were extenuating circumstances about”
the returns. Petitioner, however, did not offer any testimony
specifically addressing what the circumstances were in November
1994 which caused her to sign blank returns, since no deadlines
were approaching at that time. Finally, petitioner’s various
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011