Jeanine T. Foor - Page 12

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          was his determination that the underpayments were not solely                
          attributable to Mr. Foor.                                                   
               On brief, respondent does not address Mr. Petroff’s                    
          incorrect statement that a taxpayer is not eligible for equitable           
          relief for unpaid taxes that are attributable to her.  Respondent           
          has not specifically argued on brief that this is a reason for              
          upholding the revenue agents’ determinations.4  In light of                 
          petitioner’s testimony, respondent’s failure to specifically                
          argue this point, Mr. Petroff’s incorrect belief that petitioner            
          is not eligible for equitable relief for liabilities attributable           
          to her, and Mr. Petroff’s admission that he was not able to                 
          review petitioner’s Forms W-2 for 5 of the 6 years in issue, we             
          conclude that no weight should be given to this factor.                     
              At trial, petitioner’s testimony was consistent with her               
          assertions in the Form 8857, her responses to information                   
          requests from respondent, and the statements outlined in the                
          revenue agents’ workpapers regarding Mr. Foor’s detrimental                 
          actions and petitioner’s economic hardship and lack of                      
          significant benefit from the unpaid taxes.  Respondent has not              
          challenged petitioner’s truthfulness on these matters, and his              

               4The evidence in the record, including the revenue agents’             
          reports, does not adequately disclose the exact amounts, if any,            
          by which petitioner’s taxes were underwithheld.  The record                 
          reflects that any taxes on petitioner’s wages that were                     
          underwithheld would represent only a relatively small proportion            
          of the underpayments for the years in issue.                                

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