Linda K. Haltom - Page 6

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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                 
               Linda filed Form 8857, Request for Innocent Spouse Relief,             

                    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