- 67 -
Nonetheless, on the record before us, we find that petitioner has
failed to establish the amount that she and Mr. Monsour expended
annually for their normal support before, during, and after the
taxable years at issue. On that record, we further find that
petitioner has failed to carry her burden of persuading us that
she did not significantly benefit beyond normal support from the
items giving rise to the deficiency with respect to each of the
taxable years 1989, 1991, 1992, and 1993.
On the record before us, we find that petitioner has failed
to carry her burden of establishing that the significant benefit
negative factor set forth in section 4.03(2)(c) of Revenue Proce-
dure 2000-15 is not present in this case.
With respect to the noncompliance negative factor set forth
in section 4.03(2)(e) of Revenue Procedure 2000-15, petitioner
contends that she “has followed all of the tax laws in the years
since 1993.” We have found that at the time of the trial in this
case in September 2003 petitioner and Mr. Monsour had an unpaid
liability of $60,000 with respect to their 1998 joint return. On
the record before us, we find that petitioner has failed to carry
her burden of establishing that the noncompliance negative factor
set forth in section 4.03(2)(e) of Revenue Procedure 2000-15 is
not present in this case.
With respect to the legal obligation negative factor set
forth in section 4.03(2)(f) of Revenue Procedure 2000-15, we have
Page: Previous 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 NextLast modified: May 25, 2011