Jeanine T. Foor - Page 8

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               In the instant case, the revenue agents found that almost              
          all of factors listed in Rev. Proc. 2000-15, secs. 4.02 and 4.03,           
          either weighed in petitioner’s favor or were not applicable.                
          Despite the abundance of positive factors, petitioner’s claim for           
          equitable relief was denied.  On brief, respondent argues that              
          petitioner knew or had reason to know at the time the returns               
          were filed that the tax liabilities would not be paid.  The                 
          revenue agents’ reports indicate that relief was not granted                
          because they believed that petitioner was equally responsible for           
          the underpayments because of inadequate withholding.                        
               Petitioner argues that Mr. Foor had complete control over              
          their finances during the years in issue.  She claims that he               
          assured her that the balances were paid and that he intercepted             
          any correspondence from respondent.  Petitioner contends that she           
          did not discover the unpaid balances until after the marriage was           
               Petitioner credibly testified that she believed that Mr.               
          Foor would pay their tax liabilities.  Despite this belief, we              
          cannot say that the revenue agents acted unreasonably in                    
          determining that petitioner had reason to know at the time the              
          returns were signed that the tax liabilities would not be paid.             
          Petitioner signed the returns for all years in issue, and these             
          returns showed a balance due after allowance for the Federal                
          income taxes withheld during the years.  Thus, she should have              

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Last modified: May 25, 2011