- 3 -
petitioner, although he received wages of $26,850, reported from
Archive a net loss of $14,840. The return also reported net
rental income of $2,852 and small amounts of interest and
dividends.
Petitioner and intervenor reported their income yearly on
jointly filed Federal income tax returns beginning in 1984, the
year of their marriage. In 1999, wage withholdings were
sufficient to pay the joint tax liability; intervenor’s business
interests lost money while petitioner’s business was profitable.
For several months leading to the departure of intervenor
from the marital household on June 15, 2001, the marriage had
been strained and tense. Despite the “unfriendly” separation,
petitioner volunteered to intervenor to prepare a joint income
tax return for 2001, as he had done over the course of their
marriage. Intervenor provided petitioner with the information
concerning her tax matters for 2001.
Petitioner signed the return on April 11, 2002, and
presented it to intervenor for her signature. On the advice of
her attorney, intervenor refused to sign the return. Petitioner
filed the return without intervenor’s signature and without
remittance. Intervenor has, however, ratified the filing of the
return on her behalf, but the tax remains unpaid.
Petitioner and intervenor’s divorce is pending in a Texas
family court.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011