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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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