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4. Knowledge or Reason To Know
In the case of an income tax liability that arose from
failure to pay a reported liability, the fact that the requesting
spouse did not know and had no reason to know that the reported
liability would be unpaid at the time the return was signed is a
factor in favor of granting relief. Rev. Proc. 2000-15, sec.
4.03(1)(d). By contrast, the fact that the requesting spouse
knew or had reason to know that the reported liability would be
unpaid at the time the return was signed is a factor weighing
against relief. Rev. Proc. 2000-15, sec. 4.03(2)(b).
Petitioner contends that she did not know and had no reason
to know that Mr. Tillotson did not satisfy the reported
liabilities on their joint tax returns for taxable years 1995,
1997, and 1998.
As previously stated, petitioner submitted to respondent a
Form 8857, Request for Innocent Spouse Relief. Attached to the
Form 8857 was a letter dated July 21, 2001. In the letter
petitioner states:
I was not aware of the outstanding monies owing until
after my separation and right before my divorce from David
A. Tillotson, which was final on November 22, 2000.
After reviewing my records, I believe the monies owed
for the years 1995, 1997, and 1998 were due to my ex-
husband’s, David A. Tillotson, unemployment and/or self-
employment. I maintained a full-time job in which taxes
were taken out through my employer. Therefore, I do not
feel I am responsible for the taxes owed.
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