- 3 -
return, three children as dependents on their 1996 through 1998
returns, and two children as dependents on their 1999 return.
For taxable years 1989 through 1999, petitioner and Mr.
Ogonoski filed and executed joint income tax returns. With the
exception of the 1998 return, these returns were timely filed.
The 1998 return was filed on August 4, 2000.
The handwriting on the returns confirms that petitioner
prepared the returns, including the Schedule C, Profit or Loss
From Business, for Mr. Ogonoski’s excavation business. For each
of the years in question, Mr. Ogonoski’s business had net income,
which generated self-employment tax liability and contributed to
the taxable income shown on the returns.
Throughout the marriage, Mr. Ogonoski has kept his business
and financial transactions private from petitioner; he provided
petitioner little or no information about or control over his
finances. Petitioner’s only involvement with Mr. Ogonoski’s
business was to maintain a ledger and prepare their income tax
returns. Even though petitioner stated she had no control over
Mr. Ogonoski’s business and “couldn’t get him to wear a seat
belt, let alone pay his taxes”, she described Mr. Ogonoski as a
“wonderful man”. There is no record evidence Mr. Ogonoski
physically or mentally abused petitioner other than having
created a continuing climate of uncertainty about whether and
when he would make contributions or payments in respect of the
Federal income tax liabilities shown on the joint returns.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011