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Respondent determined that petitioner has not shown that, at
the time each return was signed, she had no knowledge or reason
to know that the tax would not be paid. Respondent also
determined that she has failed to show that she would suffer
economic hardship if relief were not granted. Respondent
therefore concluded that petitioner has failed to satisfy all of
the elements of Rev. Proc. 2000-15, sec. 4.02, and does not
qualify for relief under section 6015(f).
Petitioner’s Form 12510, Questionnaire for Requesting
Spouse, indicates that her only checking account was a joint
checking account with her husband. Petitioner did not work
outside of the home, and her husband’s paycheck was deposited by
petitioner into the account. Petitioner wrote checks for all of
the family bills from the account. She reviewed bank statements
and picked up all household mail. The returns for both years,
marked “self-prepared”, reflect no withholding or estimated tax
payments. Almost all of petitioner’s testimony at trial
consisted of her alleging that she did not know that in signing
the returns she would be jointly and severally liable for the
income tax liabilities.
The Court concludes from the evidence that if petitioner did
not choose to write a check for the tax liability for either
year, the liabilities would not be paid. Petitioner offered no
explanation as to why she might have reason to think that the
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Last modified: May 25, 2011