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Las Vegas, Nevada, with Mr. Turner. Upon her return, Ms. DeFore
filed for divorce against petitioner.
Although they had separated in March 2002, Ms. DeFore and
petitioner met at an H&R Block office the following April to
prepare a joint income tax return for 2001. Each supplied income
information to the H&R Block representative who then prepared
their return. Upon completion of the return, petitioner glanced
over it, assumed Ms. DeFore had submitted all necessary
information, and signed the return. Petitioner and Ms. DeFore
subsequently finalized their divorce in November 2002.
Petitioner’s agreed divorce decree, also signed by Ms. DeFore,
states that any penalty resulting from the omission of income
from the previous year’s tax return shall be paid solely by the
party who earned the omitted income.
Petitioner was unaware of any problem with the tax return
until he received a notice of deficiency in July 2003. Ms.
DeFore suggested to petitioner that they each pay half the
deficiency; however, petitioner was unwilling to do so because
the deficiency was attributable to the omission of Ms. DeFore’s
income and her failure to present this information to the tax
preparer at H&R Block.
Spouses who file a joint Federal income tax return generally
are jointly and severally liable for the payment of the tax shown
on the return or found to be owing. Sec. 6013(d)(3); Cheshire v.
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Last modified: May 25, 2011