Arlene C. Ogonoski - Page 17

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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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