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and intervenor maintained separate checking accounts at all times
during their marriage. Intervenor was responsible for paying the
vast majority of the household expenses, including the monthly
mortgage payment, property taxes, automobile insurance, and
household utilities. It was intervenor’s practice for petitioner
to provide him with her Forms W-2 and then for intervenor to have
their tax returns prepared by a paid return preparer. Although
petitioner signed the tax returns and was aware of any taxes due,
intervenor assured petitioner that he would pay the tax
liabilities. In fact, intervenor had paid any taxes due for the
taxable years prior to the taxable years in issue.
Additionally, intervenor also made several tax payments with
respect to the tax balances due for the 1994 and 1996 taxable
years.
The taxes due for the taxable years in issue were
attributable to intervenor’s self-employment earnings. As such,
intervenor reimbursed petitioner for her 1999 tax refund which
was applied by respondent to the couple’s outstanding joint tax
liabilities. Additionally, on several occasions during their
marriage petitioner’s wages were subject to garnishment from the
California Franchise Tax Board regarding intervenor’s share of
the couple’s outstanding liability. Intervenor handled these
matters and paid any necessary State income taxes due to prevent
petitioner’s wages from being garnished. Finally, the record
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Last modified: May 25, 2011