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Petitioner knew the amount of the reported tax liability and
balance due on each return because she signed and helped prepare
the returns. Petitioner is presumed to have knowledge of the tax
consequences of signing the returns with reported tax liabilities
that were unpaid. See Cheshire v. Commissioner, 115 T.C. at 197
(quoting Stevens v. Commissioner, 872 F.2d 1499, 1505 n.8 (11th
Cir. 1989), affg. T.C. Memo. 1988-63).
Petitioner claims that excess tax was withheld from her
wages. In return for the privilege of filing jointly, any excess
withholdings from petitioner’s wages were credited to
petitioner’s and Mr. Ogonoski’s unpaid tax liabilities, which is
reflected on the “Amount You Owe” line in each of petitioner’s
Forms 1040.
Rev. Proc. 2000-15, sec. 4.03, lists the following two
factors whose presence the Commissioner weighs in favor of
granting relief and whose absence the Commissioner treats as
neutral: (1) The requesting spouse is separated or divorced from
the nonrequesting spouse; and (2) the requesting spouse was
abused by the nonrequesting spouse.
The marriage factor is neutral or inapplicable under Rev.
Proc. 2000-15, sec. 4.03, because at all relevant times,
petitioner and Mr. Ogonoski were married and lived together as
husband and wife.
The abuse factor is neutral because there was no evidence
Mr. Ogonoski physically or mentally abused petitioner in any
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