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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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