Tammy Debra Martin - Page 6

                                        - 5 -                                         
               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               






Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011