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The trial record shows that petitioner regularly opened all mail
received, but she contends that she did not maintain their
financial records nor prepare their tax returns. Petitioner and
her spouse separated near the end of 1999. Mr. Murray died on
October 7, 2001. At the time of his death, no payments had been
made on the deficiencies. Further, no Federal income tax returns
had been filed by petitioner and her spouse for the years 1997,
1998, 1999, 2000, and 2001.
On or about October 22, 2001, collection notices were mailed
to petitioner with respect to the unpaid liabilities for 1995 and
1996. Petitioner contacted the IRS to inform them that her
husband was deceased and that she was unable to pay the
liabilities. She inquired what collection alternatives were
available to her and was advised that an offer-in-compromise,
installment agreement, or other collection alternative would not
be considered until petitioner brought her filing status current.
Consequently, she filed delinquent returns for taxable years
1997, 1998, 1999, 2000, and 2001 and a timely return for 2002.
The 1998, 1999, and 2001 returns reflected overpayments, which
were applied to the 1995 joint liability.
Petitioner initially filed her 2000 return as a married
individual filing separately. There was an amount of tax due
reported on that return. Respondent assessed additions to tax
under section 6651 and applied a portion of her 2001 overpayment
and all of her 2002 overpayment to the tax liability for 2000.
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