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Intervenor worked part time at five different jobs and
earned total income of $5,666 during 1996. Intervenor’s earnings
were deposited into the joint checking account she maintained
with petitioner. Petitioner knew of intervenor’s employment and
earnings.
During their marriage, both petitioner and intervenor
participated together in their financial matters. For example,
personal and household expenses were paid by both petitioner and
intervenor from their joint checking account.
Petitioner’s and intervenor’s joint 1996 Federal income tax
return was prepared and electronically filed by a paid income tax
return preparer. Prior to meeting with their return preparer,
petitioner and intervenor discussed not reporting all of
intervenor’s income in order to qualify for a greater earned
income credit. Therefore, petitioner and intervenor together met
with their return preparer. The information petitioner and
intervenor provided their return preparer included all of
petitioner’s 1996 income and $594 of intervenor’s 1996 income.
Both petitioner and intervenor knew that $5,072 of intervenor’s
income was not reported on their 1996 return. Petitioner and
intervenor received a refund of their 1996 taxes in the amount of
$2,267, more than half of which was attributable to the earned
income credit.
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Last modified: May 25, 2011