- 5 -
Year Amount of Taxes Due1
1994 $1,484
1995 2,397
1996 4,490
1997 7,291
1998 6,727
1 Given petitioner’s excess withholdings, these amounts
relate to intervenor’s self-employment taxes and sec. 1 income
taxes on intervenor’s self-employment income.
No payments were submitted with any of the tax returns.4
Petitioner knew that there was a balance of tax due with respect
to each filed tax return.
Petitioner and intervenor were legally separated on October
29, 1999.
In 2000, petitioner notified intervenor that her 1999 tax
refund in the amount of $921 had been applied by respondent
toward the prior years’ unpaid joint tax liabilities. On August
2, 2000, intervenor sent petitioner a check for $921 to reimburse
her for her 1999 tax refund.5
Petitioner and intervenor sold their jointly owned home in
2000. No portion of the sale proceeds was applied to the
outstanding tax liabilities in issue.
4 During 1997 and 1998, intervenor made tax payments to
respondent toward the 1994 tax liability which totaled $778. A
$250 payment was also made with respect to the 1996 tax liability
at the time a Form 4868, Application for Automatic Extension of
Time To File U.S. Individual Income Tax Return, was filed for the
1996 taxable year.
5 Petitioner did not learn that her 1999 tax refund had
been applied by respondent toward the prior years’ unpaid joint
tax liabilities before signing any of the tax returns for the
taxable years in issue.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011