Eleanor Simon - Page 6

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          A that during 1998 she and Mr. Simon had separate, not joint,               
          bank accounts, that she did not review Mr. Simon’s checkbook or             
          bank statements, that she did not open mail addressed to Mr.                
          Simon, that she made payments for her automobile, her clothing,             
          and certain unidentified food and furniture, and that Mr. Simon             
          made payments for the mortgage, utilities, insurance, and his               
               In response to a question relating to whether petitioner’s             
          payment of the tax liability for taxable year 1998 (unpaid 1998             
          liability) would cause an economic hardship to her, petitioner              
          indicated that it would not.  However, petitioner added that “it            
          would be grossly unfair because I received no economic benefit--            
          in fact, I was not aware he withdrew these [retirement] funds”.             
               In response to a question asking for any other information             
          in support of petitioner’s position that she is entitled to                 
          relief under section 6015 with respect to taxable year 1998,                
          petitioner stated:                                                          
               I have remarried since my divorce [from Mr. Simon], and                
               this is my reason for saying * * * that if I had to                    
               pay, it would not create an economic hardship, although                
               it would be quite difficult for me.  Inasmuch as my                    
               former husband used the money [the retirement distribu-                
               tion] entirely for himself, and kept me totally unaware                
               of its existence, I feel it is only fair that he should                
               accept the responsibility for paying the tax liability                 
               he incurred.                                                           
               In petitioner’s Form 886-A, petitioner did not claim that              
          Mr. Simon abused her during their marriage.                                 

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