- 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 thePage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011