Shuang-Di Sun Bennett - Page 6

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          1998 return was not introduced into the record.  Transcripts of             
          account reflect that Mr. Bennett’s gross income included $40,054            
          of wages and $4,834 of taxable interest, and he claimed $1,904 in           
          itemized deductions.  Mr. Bennett also failed to pay the amount             
          of tax reported on his separate return, and respondent assessed             
          the tax liability reported therein.  As with petitioner’s return,           
          respondent did not determine or assess a tax based on Mr.                   
          Bennett’s share of community income.  Respondent has initiated a            
          separate collection activity against Mr. Bennett.3                          
               On February 12, 2001, respondent issued to petitioner a                
          written request for payment of her 1998 tax liability.                      
          Petitioner contacted respondent to discuss her tax liability.  In           
          correspondence received by respondent on November 20, 2001,                 
          petitioner wrote:                                                           
               1) * * * I also never worked for Columbia Cleaning                     
               Company.  My ex-husband had partners who ownd [sic]                    
               this company and he told them to prepare this W-2 form.                
               2) My ex-husband prepared the ‘98 & ‘99 tax forms for                  
               me to sign and I didn’t know what I was signing.                       
               3) I went to Columbia Cleaning Company on 11-19-01 and                 
               asked them for an amended W-2 form but they refused to                 
               give me one.                                                           

               3  The collection of Mr. Bennett’s unpaid 1998 tax                     
          liability, as assessed, is not at issue in this case.  The income           
          reflected on Mr. Bennett’s return is relevant only for purposes             
          of determining petitioner’s underlying tax liability under                  
          California’s community property laws.                                       

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