Shuang-Di Sun Bennett - Page 24

                                       - 23 -                                         
          expenses.  Given the paucity of information in the record, we               
          view this factor as neutral.                                                
               C.  Knowledge or Reason To Know                                        
               A spouse’s knowledge, or reason to know, of the income from            
          which she seeks relief is a factor in determining whether the               
          spouse should be granted equitable relief.  In evaluating whether           
          a spouse had reason to know of an item of community income, Rev.            
          Proc. 2003-61, supra, provides that we may consider the spouse’s            
          level of education, any deceit or evasiveness, the spouse’s                 
          degree of involvement in the activity generating the tax                    
          liability, her involvement in business and household financial              
          matters, and her business or financial expertise.                           
               Petitioner was undeniably an unsophisticated spouse with               
          respect to business and household financial matters.  Petitioner            
          did not speak English when she immigrated to the United States in           
          1994 and had no prior experience with financial matters or with             
          running a household.  Further, it is undeniable that Mr. Bennett            
          exercised complete control over their financial matters.  Mr.               
          Bennett filed income tax returns and was responsible for                    
          virtually all matters relating to their household finances.                 
          Petitioner often signed documents at the request of Mr. Bennett             
          without knowing or understanding what she was signing.  Mr.                 
          Bennett forbade petitioner to open mail that arrived at their               
          home, to review bank statements from their joint bank accounts,             

Page:  Previous  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  Next

Last modified: May 25, 2011