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(While tax year 1993 is also at issue, there is no detailed
evidence of cash flow for that year.) Jerry also gave checks
totaling $30,290 drawn on two of his accounts to Linda as extra
money when she needed it.
Each year, Linda would gather the W-2s, 1099s, and canceled
checks to take to their accountant for him to prepare their tax
return. While Jerry gave Linda the tax information from his job
and some of his investment accounts, he carefully excluded
anything that would have alerted her to his embezzlement. The
accountant prepared the forms, which the Haltoms then signed and
timely filed. For the four tax years at issue, their total
reported adjusted gross income was $330,804. For the three tax
years 1990 through 1992 for which the parties provided spending
information, it was $205,828. Linda now works as a dental
technician and earns about $25,000 per year. Jerry is once again
a salesman. Their total income for tax year 2002 was about
$116,000.
Linda filed Form 8857, Request for Innocent Spouse Relief,
2(...continued)
Contributions 2,610
Children’s expenses 2,408
Piano 2,250
Pool construction 1,786
Total $ 137,427
The “Club Expenses” category includes payments to a local country
club and fitness club totaling $4,054. Only Jerry benefited from
the club expenses and the car payments.
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Last modified: May 25, 2011