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Negoescu signed the return, she knew that it showed taxes due;
she also knew that she and her husband did not have enough money
to pay.
The Supplees had many problems with the IRS all during their
marriage, and these problems frequently caused fights between
them. Negoescu was aware since 1984 that her husband was not
filing their returns on time. She was also aware that he was not
paying their tax bills as he should. The cause of this problem
was that he kept underpaying the estimated taxes from the
trucking business--which then led the couple to owe money when
their taxes came due each April. The accumulated interest and
additions to tax for underpayment and late payment quickly added
up to a considerable burden. We believe Negoescu when she
testified that he got angry when she asked him about what was
happening with the IRS. We also believe her testimony that the
tension this caused contributed to their divorce in April 1997.
By the time of that divorce, their total joint tax debt
(including their 1991 and 1992 taxes) was about $45,000, and in
their divorce decree Supplee promised to pay it all. And he did
pay quite a bit but, for whatever reason, never managed to pay it
off completely. In July 2001, the Commissioner sent Negoescu a
notice of intent to levy--a form to tell her that the IRS was
about to start seizing her property to pay the approximately
$23,000 in unpaid 1991 and 1992 taxes. This alarmed her, and so
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