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overpayment against the 1998 joint liability, it was silent as to
subsequent payments. The key consideration here, and the basis
for the negative determination, is that petitioner has not shown
that she did not know or have reason to know that the reported
liability would be unpaid at the time that the return was signed.
See Feldman v. Commissioner, T.C. Memo. 2003-201.
Unfortunately for petitioner, her denials that she had
signed the 1998 return, her lack of recollection of signing the
return, and the express terms of the July 1999 Stipulation and
the December 2000 decree undermine her claim. The decree
specifically refers to the application of petitioner’s 1999 tax
refund to the 1998 liability, which indicates that petitioner had
actual or constructive knowledge that an unpaid liability
existed. During her testimony, petitioner’s only explanation of
these circumstances was “I was not informed or advised.”
Upon consideration of the entire record, we cannot conclude
that there was an abuse of discretion in denying petitioner
relief under section 6015(f).
Decision will be entered
for respondent.
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