- 10 - husband’s retirement income, which income she asserts is a primary reason for the underpayments. She also argues that she was unaware of Mr. Rooks’s noncompliance with Federal tax law, before and during the years at issue, because he had actively deceived her during that time concerning taxes and other financial matters. Finally, petitioner argues that she was subjected to mental abuse by Mr. Rooks, and petitioner points to medical problems suffered by petitioner, Mr. Rooks, and petitioner’s father. Petitioner did not corroborate her cursory testimony concerning these assertions: She failed to show that she did not benefit from the retirement income, she failed to show a pattern of deception, she failed to provide examples of mental abuse, and she failed to show that any medical condition somehow affected her in a manner relevant to the payment of the income tax liabilities. Petitioner admits that she signed the returns that were filed in November 1994. These returns are the basis for the joint and several liability for the 1992 and 1993 taxable years. Petitioner signed these returns which showed balances due, along with the returns for 1989 through 1991, months or years after they were required to be filed. We agree with respondent that the central issue in this case centers around the lack of payment of the liabilities shown on these clearly delinquent returns. Petitioner has not provided this Court with credible evidence toPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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