Mitchell S. Wiest - Page 3




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          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.             






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