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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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