Cynthia Emery Weight - Page 5

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            return).  The joint return was prepared by the same paid income                             
            tax return preparer who prepared the separate return.                                       
            Arrangements for the filing of the joint return were made by the                            
            attorney representing petitioner in connection with her divorce                             
            from Mr. Weight.  The income and deductions reported or claimed                             
            on the separate return are reported or claimed on the joint                                 
            return.  In addition to other items, pension income of $66,700 is                           
            reported on the joint return.  Most of the pension income is                                
            attributable to Mr. Weight.  Respondent subtracted the refund                               
            claimed on the separate return from the amount of withholding and                           
            prepayment credits claimed on the joint return.3  The unpaid                                
            income tax liability arising from the joint return is $15,536.                              
            Interest of $3,568, a $3,496 “late filing penalty”, and a $1,584                            
            “failure to pay tax penalty” were assessed after the return was                             
                  Over the years, Mr. Weight and petitioner made payments                               
            toward the income tax liability established by the joint return.                            
            Without taking into account accrued but unassessed interest, as                             
            of April 17, 2002, petitioner’s joint and several outstanding                               
            1996 Federal income tax liability was $1,848.                                               

                  3  Because a substantial portion of the refund claimed on                             
            the separate return results from the earned income credit, that                             
            portion of the refund is, in effect, recovered from withholding                             
            credits attributable to Mr. Weight.                                                         

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Last modified: May 25, 2011