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Petitioner and Mr. Simon did not remit with the 1998 return any
payment of the tax shown due.
On January 9, 2002, petitioner filed with the Internal
Revenue Service (IRS) Form 8857, Request for Innocent Spouse
Relief (petitioner’s Form 8857), with respect to taxable year
1998.3 At the request of the IRS, petitioner completed and
submitted to the IRS Form 886-A, Innocent Spouse Questionnaire
(petitioner’s Form 886-A). In petitioner’s Form 886-A, peti-
tioner provided the responses indicated to the following ques-
tions with respect to the filing of the 1998 return:
2. If you are requesting relief from tax reported on
the original return:
a. Did you review the tax return before signing it?
I did not have an opportunity to review the re-
turn. My former husband--that [sic] the last
minute--insisted that I sign the return immedi-
ately so that he could mail the return before the
deadline.
b. At the time you signed the return, were you aware
there was a balance due IRS? Please explain in
detail.
No, I was not aware of any balance due because I
was not afforded the opportunity to review the
return.
3In petitioner’s Form 8857, petitioner also sought relief
under sec. 6015 with respect to taxable year 1997 in which Mr.
Simon received a retirement plan distribution of $47,632.36 from
Roadway Express Savings Plan (Mr. Simon’s 1997 retirement plan
distribution). The IRS granted petitioner partial relief with
respect to 1997, and that year is not at issue in the instant
case. See infra note 4.
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