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signed the joint tax return for 1999 and mailed it to intervenor
with the four Forms W-2. Intervenor signed the return.
Petitioner and intervenor correctly reported their adjusted
gross income of $98,484.04 on their 1999 joint return, and they
attached all four of their Forms W-2 for 1999. Those Forms W-2
show that Federal income tax totaling $15,872.07 had been
withheld from petitioner and intervenor in 1999. However,
petitioner and intervenor reported on their 1999 return that
$17,872.07 had been withheld, and that they were due a refund of
$1,211.07. They asked that the refund be directly deposited in
petitioner’s bank account. Petitioner and intervenor had agreed
that petitioner would receive two-thirds of the refund and
intervenor would receive one-third.
Petitioner and intervenor received a $1,491 refund for
1999.4 The refund was deposited in petitioner’s bank account
around May 20, 2000. Intervenor received no benefit from the
refund. Respondent later discovered that petitioner and
intervenor had overstated their withholding and notified them
that they owed income tax and interest for 1999.
C. Petitioner’s Request for Relief From Joint Liability
On September 10, 2001, petitioner filed Form 8857, Request
for Innocent Spouse Relief, seeking relief from joint liability
4 The parties do not explain the difference in the amount
of the refund claimed for 1999 and the amount that respondent
paid.
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Last modified: May 25, 2011