Donna M. Keitz - Page 11

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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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Last modified: May 25, 2011