- 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 to
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011