Mary K. Malone - Page 5

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          representative considered factors including marital status,                 
          economic hardship, and the amount of the liability attributable             
          to petitioner and to Malone and weighed factors in favor of                 
          relief and factors against relief.  The representative concluded            
          that, despite her denial, petitioner did sign the return.  Relief           
          was denied on the ground that petitioner did not establish that             
          she believed the taxes would be paid at the time that the return            
          was filed.                                                                  
               In the petition in this case, petitioner alleged:  “I did              
          not sign the 1998 income tax return and did not see the return              
          until divorce proceedings commenced.  At that time, I was                   
          reluctantly provided a copy of the return.  I should not be held            
          responsible.”                                                               
                                     Discussion                                       
               At the time of trial, petitioner testified that she did not            
          recall signing the 1998 return.  Malone and another witness                 
          testified that petitioner had signed the return, and comparisons            
          of the signatures lead us to conclude that she in fact signed the           
          return.  If the return had not been a joint return, petitioner              
          would not be entitled to relief under section 6015(f).  Raymond             
          v. Commissioner, 119 T.C. 191, 195-197 (2002).  Thus, by the time           
          of trial, petitioner was faced with a dilemma as to whether she             
          did or did not contend that the return for 1998 was a joint                 
          return.                                                                     






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