Eleanor Simon - Page 4

                                        - 4 -                                         
          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                 
               b.  At the time you signed the return, were you aware                  
               there was a balance due IRS?  Please explain in                        
                    No, I was not aware of any balance due because I                  
                    was not afforded the opportunity to review the                    

               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.                                                    

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011