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jointly filed tax returns.
Several times during the couple’s marriage, the California
Franchise Tax Board notified petitioner and her employer that her
wages would be subject to garnishment for intervenor’s share of
the unpaid State income taxes reported on their jointly filed
State income tax returns. On each such occasion, petitioner
notified intervenor of the impending garnishment and intervenor
paid the State income taxes due.
Petitioner and intervenor filed joint Federal income tax
returns for the taxable years 1994, 1995, 1996, 1997, and 1998.
The tax returns were prepared by a paid income tax return
preparer. The 1994 tax return was filed on September 23, 1996;
the 1995 tax return was filed on October 21, 1996; and the 1996,
1997, and 1998 tax returns were filed on October 23, 2000.2
After prepayments consisting principally of petitioner’s tax
withholdings, petitioner and intervenor reported the following
balances of tax due on each tax return:3
2 The 1994 tax return had no date with petitioner’s
signature. However, intervenor signed the 1994 tax return on
Sept. 17, 1996. Petitioner signed the 1995 tax return on Oct.
14, 1996. The 1996 tax return had no date with petitioner’s
signature. However, intervenor signed the 1996 tax return on
Aug. 31, 1998. Petitioner signed the 1997 return on Aug. 31,
1998. Petitioner signed the 1998 return on Mar. 8, 2000.
3 All amounts have been rounded.
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