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passed before the bankruptcy petition was filed. The 1989 return
was prepared by Mr. Vuxta. Petitioner was not the primary wage
earner and was not involved in Mr. Vuxta’s business. It does not
appear from the record that petitioner knew or had reason to know
that such liability would be unpaid at the time the 1989 return
was filed on September 17, 1990.
c. Significant Benefit
The record is not clear as to whether petitioner has
significantly benefited (beyond normal support) from the unpaid
tax liabilities.
d. Lack of Economic Hardship
As we indicated earlier, petitioner has not shown that she
will suffer economic hardship if relief is not granted. Her
debts were discharged in bankruptcy on May 23, 1997, and
petitioner received the proceeds of Mr. Vuxta’s 401(k) plan after
his death on May 4, 2001.
e. Noncompliance With Federal Income Tax Laws
The record is devoid of any information regarding whether
petitioner has not made a good faith effort to comply with
Federal income tax laws in the tax years following the tax years
to which the request for relief relates.
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