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know that the tax would not be paid. Respondent also determined
that he has failed to show that he would suffer economic hardship
if relief is not granted. Respondent therefore concluded that
petitioner has failed to satisfy all of the elements of Rev.
Proc. 2000-15, sec. 4.02 and does not qualify for relief under
section 6015(f).
Petitioner testified at trial that he signed and presented
the return to the intervenor, and “she wouldn’t sign it and pay
the tax”. He argues that “when I signed it and presented it, I
expected that it would be paid”. Petitioner testified that in
2000 intervenor received “passthrough” entity income and had paid
the tax and he expected that it would be paid for 2001.
Intervenor testified that when she moved out of the marital
home in June of 2001, she took with her no marital assets.
According to intervenor’s testimony, when she left the house,
petitioner removed all their financial assets from joint accounts
and a safe deposit box. All of the marital assets were placed
under petitioner’s control, intervenor testified.
The Court concludes that petitioner knew at the time he
signed the return that he intended to demand that intervenor pay
the entire amount of tax due. Petitioner certainly knew that his
marriage had failed and that there was acrimony between him and
his wife. Whether or not petitioner had assumed control of all
the financial assets of the marriage, he had ample reason to
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