Zenobia Elisia Clary Ziegler - Page 13

                                       - 13 -                                         
          of her income, expenses, assets, or liabilities, nor did she                
          offer any proof that her ability to sustain herself economically            
          had been jeopardized by the application of her 2000 income tax              
          refund to the 1998 liability.                                               
               Although petitioner testified that her husband was an                  
          alcoholic and was verbally and emotionally abusive, respondent              
          points out that, at the time petitioner discovered that her                 
          income had been omitted on the joint return, she was already                
          separated from her husband.  Petitioner failed to file an amended           
          joint return, and she did not attempt to file a married filing              
          separate return for 1998 until she received collection notices.             
               The record establishes that petitioner knew or had reason to           
          know of the item giving rise to the deficiency because that item            
          consisted solely of her own income.  She had actual knowledge or            
          reason to know that her income had been omitted when she received           
          a copy of the 1998 return from H&R Block.                                   
               Petitioner’s principal argument focuses on the inequities              
          of her situation.  Petitioner testified that she was misled by              
          Mr. Ziegler regarding the need to report her earned income on the           
          1998 joint return that he prepared and filed on their behalf, and           
          she argues that she did not significantly benefit from the joint            
          refund issued for 1998.  Although it appears from the sparse                
          record that petitioner was misled by Mr. Ziegler and that she did           
          not receive or directly benefit from the refund claimed on the              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011