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that respondent abused his discretion in denying petitioner
relief under section 6015(f).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. We
incorporate by this reference the stipulation of facts and
attached exhibits.
At the time of filing of the petition, petitioner resided in
Mt. Juliet, Tennessee.
Petitioner and his wife during 1994, Michelle Wiest (Ms.
Wiest), filed a joint Federal income tax return for that year
(the 1994 return). Ms. Wiest engaged a high school acquaintance
employed at a tax return preparer (H & R Block) to prepare the
1994 return and gave the preparer Forms W-2, Wage and Tax
Statement, for herself and petitioner. Petitioner had given his
Forms W-2 to Ms. Wiest for this purpose.
The 1994 return reflected a balance due of $4,062. After
the 1994 return was completed, petitioner and Ms. Wiest signed
it. On the 1994 return, petitioner and Ms. Wiest reported wages
of $72,138, of which $29,904 was petitioner’s and $42,234 was Ms.
Wiest’s. Petitioner’s Federal income tax withholding totaled
$2,696, and Ms. Wiest’s totaled $1,918.
Ms. Wiest assumed responsibility for having the couple’s tax
returns prepared and for filing them with respondent. With
respect to the 1994 return, after petitioner and Ms. Wiest signed
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