Cynthia Emery Weight - Page 9

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            person who prepared petitioner’s separate return, and                                       
            petitioner’s divorce attorney coordinated the filing of the joint                           
            return.  Petitioner, therefore, either possessed actual knowledge                           
            that a portion of the liability reported on that joint return was                           
            not paid, or such knowledge is imputed to her.  The separate                                
            return contains a number of errors that resulted in a refund to                             
            petitioner to which she was not entitled.5  The refund that                                 
            petitioner received was, in effect, recaptured on the joint                                 
            return by reducing the amount of withholdings attributable to Mr.                           
            Weight.  Set against the factors in Rev. Proc. 2000-15, supra,                              
            the facts and circumstances of this case indicate that it would                             
            not be inequitable to hold petitioner liable for the portion of                             
            her 1996 Federal income tax liability that remains unpaid.                                  
                  To reflect the foregoing,                                                             
                                                       Decision will be                                 
                                                entered for respondent.                                 

                  5  In her brief, petitioner acknowledges that the separate                            
            return contains deductions to which she might not be entitled,                              
            but she points out that the elimination of those deductions would                           
            not increase her tax liability.  Petitioner, however, ignores                               
            that, because she was married as of the close of 1996, she was                              
            not entitled to file as head of household.  See sec. 2(b).  Her                             
            proper filing status for purposes of her separate return was                                
            married filing separately.  Consequently, she was not entitled to                           
            the earned income credit.  See sec. 32(d).                                                  

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