- 4 - The attachment to the petition and to the Form 8857 repeated petitioner’s denial of knowledge of the sale of the lottery proceeds and referred to her limited education, her disability as a result of a 1995 automobile accident, her use of medications, her lack of involvement in financial affairs during her marriage to Nichols, her lack of participation in preparation of the 1998 tax return, and Nichols’s subsequent imprisonment as a result of an unrelated matter. Among the allegations were the following: 14. I did not discover that James had actually sold his lottery rights until January 15, 2002. This information was given to me by a mutual acquaintance who was James’ former business partner. Even as of this date, I still am not certain as to when (or even if) James sold his lottery rights. * * * * * * * 22. When I allegedly signed the ‘98 return, I had no knowledge or reason to know of the alleged sale of James’ lottery rights and, even if I had, I would not have possessed the mental capacity to even notice that such proceeds were not reported on the ‘98 return or even that they should have been reported. 23. I did not know, nor did I have reason to know, of James’ failure to report the income from the alleged sale of his lottery rights on the ‘98 return. OPINION After this case was set for trial, counsel who filed the petition on behalf of petitioner moved to withdraw. Petitioner did not object, and the motion to withdraw was granted. During trial, as discussed below, it became apparent that petitioner’s execution of the Certificate of Marital Status, as an incident toPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011