- 3 - it, Ms. Wiest assumed responsibility for filing it and did so. However, the $4,062 amount reported as due on the 1994 return was not paid and remained unpaid at the time of trial. Petitioner gave Ms. Wiest his Forms W-2 for taxable years 1995 and 1996, so that she could have the couple’s tax returns for those years prepared by the same acquaintance at H & R Block. Although petitioner believed that Ms. Wiest had filed returns for those years, returns were never filed. During their marriage, petitioner paid most household expenses, including rent, food, and the majority of the children’s expenses, from his earnings. In September of 1997, petitioner and Ms. Wiest divorced. In the spring of 1998, in connection with filing his return for 1997, petitioner discovered for the first time that Ms. Wiest had not filed income tax returns on his behalf for taxable years 1995 and 1996, and that the liability reported as due on the 1994 return had not been paid. At that time, petitioner filed returns for 1995 and 1996 and paid his outstanding liabilities for those years by refinancing the mortgage on his residence. Petitioner contacted Ms. Wiest at that time and learned that his Forms W-2 for 1995 and 1996, which he had given her for purposes of filing returns for those years, were in the trunk of her automobile. On March 4, 1999, petitioner filed with respondent Form 8857, Request for Innocent Spouse Relief, with respect to 1994.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011