- 8 -
separated, or they had been members of separate
households prior to the claim for at least 12
consecutive months
Can’t prove a belief that tax was to be paid
Explanation: At this time and the previous year
he had taken large amounts out of
his IRA, this is the main cause of
the balance due. She didn’t
examine the return to see tax was
due.
Tier I factors (full scope)
not met
Tier II factors:
Taxpayers are currently divorced, widowed, For
legally separated, or they had been members of
separate households prior to the claim for at
least 12 consecutive months
No economic hardship Against
Explanation: per claimant
No marital abuse
No legal obligation established
The liability is not solely attributable to Against
the non-requesting spouse
Erroneous items: see allocation sheet, using the
percentage method on the itemized
deduction means part is
attributable to her.
Knowledge:
Background:
Claimant - college Spouse - college
Involvement:
Claimant - she said she Spouse -
paid part of
the bills but
had no access
to his individual
accounts
Lifestyle changes: none known
Spouse’s elusiveness: she said he took out the
money and didn’t tell her
Duty to inquire: no review of the return,
he said he rushed her and
didn’t give her time
Living arrangements: she said separated 3-98
but court papers say 5-5-
99
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