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