- 3 -
On January 5, 2001, Malone reimbursed petitioner the sum of
$2,297.10.
On or about August 22, 1999, petitioner and Malone filed a
Form 1040, U.S. Individual Income Tax Return, for 1998. The
Form 1040 reported various items of income, including $7,133.49
of wages paid to petitioner from Suncliff Greenhouse & Nursery.
The return reported total tax of $35,888, payments of $30,393,
and a balance of $6,696. The balance shown was not paid when the
return was filed. After the return was processed, a penalty for
failure to make estimated tax payments and a penalty for failure
to pay the tax reported on the return were assessed.
Subsequently, in addition to the setoff described in the decree,
petitioner’s overpayment of her 2000 income tax in the amount of
$1,991 and a rebate of $300 due to petitioner in 2001 were setoff
against the unpaid 1998 liability. The remaining unpaid balance
of the 1998 liability, including interest and penalties, was paid
by Malone after commencement of this case.
On or about July 21, 2001, petitioner executed a Form 8857,
Request for Innocent Spouse Relief, with respect to the liability
for 1998. In an attachment to the form, petitioner stated that
she did not sign the 1998 income tax return. In a Form 886-A,
Innocent Spouse Questionnaire, petitioner again asserted that she
did not sign the 1998 return.
Petitioner’s claim for relief was considered by a
representative of the Internal Revenue Service. The
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011