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See sec. 6213(b)(1). Respondent later reduced the amount of tax
due to $4,199 because of the application of $2,251 of withholding
credits from Mr. Flowers, which credits were not reported on the
2000 return or credited when the math error adjustment was made.
The tax liability for 2000 arose from a miscalculated
dependent care credit. Petitioner and Mr. Flowers timely filed a
joint Form 1040, U.S. Individual Income Tax Return, reflecting
wages of $80,933 and withholding credits of $5,239. Attached to
the return was Form 2441, Child and Dependent Care Expenses, on
which petitioner reported that she had paid child care expenses
of $1,080 and claimed a credit of $7,503. It appears that
instead of multiplying the child care expenses by 20 percent,
petitioner calculated the credit by multiplying Mr. Flowers’s
earned income of $37,515 by 20 percent.
Petitioner prepared the 2000 joint tax return herself and
reviewed it before signing it. The return reflected an
overpayment of $693.
During their marriage, petitioner and Mr. Flowers maintained
a joint checking account into which they both made deposits.
Petitioner opened the household mail and reviewed the bank
statements. She acknowledged that she was generally aware of Mr.
Flowers’s finances as well as her own. During her review of
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