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preparer on July 15, 1999. The income reported on that return
does not include the distribution from the Dean Witter IRA.
Intervenor signed the 1998 return on July 19, 1999. He presented
the return to petitioner for her signature, but she refused to
sign it without first having the return reviewed by Ms. Rizzo.
To that end, intervenor mailed the return to his divorce
attorney, who in turn, forwarded the return to Ms. Rizzo. On
September 10, 1999, Ms. Rizzo sent the 1998 return to petitioner,
which she signed on September 17, 1999, and apparently returned
to Ms. Rizzo. According to Ms. Rizzo, the original signed 1998
returns (Federal and State) were inadvertently put into the
divorce proceeding’s discovery files and remained there until
discovered after their due dates had passed. In a letter dated
October 29, 1999, Ms. Rizzo: (1) Notified intervenor’s divorce
counsel that the returns were that day sent to the Internal
Revenue Service, and (2) asked to be notified “if the Internal
Revenue Service or the Illinois Department of Revenue issue
any sort of penalties against Mr. & Mrs. Sylve for this late
filing”. The 1998 return was received and filed by respondent on
October 31, 1999.
The Marital Settlement Agreement (settlement agreement)
which was incorporated into the divorce judgment required
intervenor to pay $2,500 per month to petitioner as monthly
family support, which payments continued at all times relevant to
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