- 4 -
tax return preparer and signed the 1989 joint return. Petitioner
had no other involvement in the preparation of the 1989 joint
return. On the 1989 joint return, petitioner and Mr. Washington
reported (1) wages of $16,160 attributable to petitioner’s
employment as a Federal purchasing agent, and (2) self-employment
income of $23,487 attributable to Mr. Washington’s carpentry
business. After applying the $1,943 withholding from petitioner’s
wages, there remained a $4,779 balance due for 1989 (the unpaid
1989 tax liability). The unpaid 1989 tax liability was not paid
when the 1989 joint return was filed.
No discussions took place between petitioner and Mr.
Washington about the preparation or filing of the 1989 joint
return. Nor did they discuss the payment of tax owed. Petitioner
believed that because the unpaid balance of the tax shown on the
1989 joint return resulted from Mr. Washington’s failure to pay
estimated tax on his business earnings, he alone was responsible
for the payment of, and would pay, the tax owed.
Petitioner and Mr. Washington were divorced in 1997.
Petitioner received no assets from the dissolution of the marriage.
Petitioner was given custody of the two children. Mr. Washington
did not pay spousal or child support to petitioner. The divorce
decree was silent as to whether petitioner or Mr. Washington should
pay the unpaid 1989 tax liability.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011