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C showing a net loss of $435 for 1996, and she also attached a
Form 8863, Education Credits, Hope and Lifetime Learning Credits,
purportedly for the 1996 taxable year, showing that she was
entitled to tentative education credits in the amount of $240.
On March 16, 2004, petitioner filed the above-mentioned Form
843 alleging, among other things, that her former husband forged
her signature on their 1996 joint tax return, that the IRS “has
kept [her] rebates”, and that she was not required to file a
Federal tax return for 1996. However, at trial she stated: “In
‘96, that was the year that I separated from my husband, he asked
me to leave, and I said I couldn’t because we had lots of things
to attend [to]. Number One, we had the return, and he said to
leave your [papers] and I will take care of it.” Petitioner
later testified: “And, yes, I would have filed with him in ‘96,
and you can put that on the record, too. I loved him and I
wanted our family, but in ‘98, I didn’t want him, and he didn’t
pay us, and he didn’t keep his promises, and he lied, and he said
he was coming and he didn’t come.”6
5(...continued)
about Mar. 15, 2004, purports to correct information on Form 843
filed subsequently on Mar. 16, 2004, as discussed infra in text.
The Court notes the date inconsistency. However, the parties
confirmed at trial that the total amount of the tax credits
transferred by respondent to offset the underpayment in 1996 was,
in fact, $900.
6 Petitioner did not introduce any evidence that she ever
notified Mr. Magee prior to the date in 1998 that Mr. Magee filed
their joint income tax return for 1996 that petitioner had
changed her mind and no longer wished to file a joint Federal
(continued...)
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