- 3 -
Petitioner and Mr. Sonnabend separated on November 1, 1994,
and their divorce became final on June 20, 1996.
B. Petitioner’s Profession and Income
Petitioner has a bachelor’s degree in pharmacy. During the
taxable year 1995, she worked as an account executive for certain
health care providers and received total wages in the amount of
$37,000.
C. Petitioner’s 1995 Return and Amended Return
Petitioner timely filed a Federal income tax return, Form
1040, for the taxable year 1995. Petitioner’s return was
prepared by a certified public accountant (C.P.A.).
On her return, petitioner listed her filing status as
“married filing separate”. Petitioner included in income one-
half of her wages (about $18,500) and one-half of Mr. Sonnabend’s
income of $185,000 as disclosed to her by Mr. Sonnabend.
Petitioner reported a tax liability of $24,737, which was reduced
by one-half of the tax withheld from her wages ($3,754), leaving
a balance due of $20,983. Petitioner did not claim any credit or
payment attributable to Mr. Sonnabend on her return.2
2 Petitioner avers that Mr. Sonnabend did not have any
income subject to withholding and that he did not make any
estimated tax payments.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011