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The sole involvement of the taxpayer in Washington in
preparing the tax return was to provide her Form W-2 to the paid
preparer and sign the return. Id. at 138. The tax on her wages
was paid through withholding. Id. at 139. The remaining tax
liability was attributable to her husband. Id. at 139, 148.
In according her relief from liability, the Court found that
Mrs. Washington did not know and had no reason to know at the
time the return was signed that Mr. Washington would not pay the
tax. Id. at 150-151. She believed her husband would pay the
liability because it was solely related to his business
operations. Id. at 151.
This case has similarities to Washington. Mrs. Keitz had no
involvement in her husband's business. She gave Mr. Keitz her
Form W-2, and he had their 1996 tax return prepared by H & R
Block. What he told petitioner to sign was a return in the
1040PC format, in essence a computer printout of lines and
numbers.
It is reasonable to conclude that Mrs. Keitz believed that
Mr. Keitz would pay the tax. In fact, Mr. Keitz constantly
assured petitioner that their taxes would be paid. Further, as
in the Washington case, the liability here was solely
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