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return was filed, the requesting spouse was aware that no
estimated tax payments had been made on the 1997 liabilities and
that only a $500 payment was made at the time of filing; the
requesting spouse thus had actual knowledge of the unpaid
liabilities for 1997 at the time the return was filed).
There is no record evidence Mr. Ogonoski promised petitioner
he would pay the tax liabilities reported on their returns or
that he deceived her into believing he would do so. Each return
as filed showed a balance due. Yet petitioner continued to sign
and file joint returns with Mr. Ogonoski for the 11 consecutive
years for which she originally requested relief. It was
unreasonable for her to believe Mr. Ogonoski would suddenly
change his “pattern” and pay the reported tax liabilities just
because he had paid the back taxes once before. Without any
knowledge of whether Mr. Ogonoski’s financial circumstances would
enable him to pay the liabilities, petitioner’s professed belief
that he would do so amounts to a triumph of hope over experience
in which neither we nor respondent are required to join. In
continuing to sign and file joint returns with Mr. Ogonoski
showing taxes due, petitioner assumed the risk that she would be
called upon to satisfy the joint liabilities shown on those
returns.
When petitioner realized Mr. Ogonoski was not paying his
share of their tax liabilities, she could have protected herself
from liability by filing separate returns. Petitioner claims to
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