Teresa J. Fox - Page 11

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               The item giving rise to the deficiency was a $21,992                   
          withdrawal from Mr. Shattun’s section 401(k) plan retirement                
          account.  Petitioner and Mr. Shattun received a $5,839 refund for           
          the 2000 tax year.  Petitioner testified that the distribution              
          and refund went into Mr. Shattun’s bank account, and that he used           
          the money to pay for a Jeep, stereo equipment, furniture, and his           
          personal bills.                                                             
               In a statement he filed during the administrative                      
          proceeding, Mr. Shattun stated that the 401(k) plan distribution            
          helped to pay for their home, petitioner’s outstanding debts, and           
          petitioner’s truck.  Either of their statements could reasonably            
          be true.                                                                    
               Petitioner offered no evidence corroborating her claim.  On            
          this record, we find that Mr. Shattun did not receive the sole              
          benefit from the section 401(k) plan distribution and tax refund.           
          This factor is neutral.                                                     
               6.   Whether the Requesting Spouse Made a Good Faith Effort            
                    To Comply With Income Tax Laws in Subsequent Tax Years            
               Petitioner contends that she is making a good faith effort             
          to comply with the income tax laws.  We disagree.  Petitioner did           
          not timely file her 2002 and 2003 individual income tax returns             
          or timely pay her tax for those years.  She filed these returns             
          in August or September 2004.  She offered no reason for late                
          filing.  This factor favors respondent.                                     

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