Helen M. Korchak - Page 33

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               gious to take away her retirement at an age when she                   
               earned that right.  The innocent spouse relief was                     
               designed for these circumstances.  Your favorable con-                 
               sideration and finding that Mrs. Korchak is indeed an                  
               innocent spouse is respectfully requested.  [Reproduced                
               literally.]                                                            
               Sometime between October 8, 2004, and January 10, 2005,                
          respondent received from Mr. Korchak Form 12508, Questionnaire              
          for Non-Requesting Spouse, with respect to petitioner’s taxable             
          year 1982 (Mr. Korchak’s Form 12508).  In Mr. Korchak's Form                
          12508, Mr. Korchak provided the responses indicated to the fol-             
          lowing questions with respect to taxable year 1982:                         
               1.   What is the marital status between you and the                    
                    (ex)spouse with whom you filed the joint return(s)                
                    for the year(s) relief is being requested?                        
               : Married and living together                                          
                  *       *       *       *       *       *       *                   
               2.   Why did you file a joint return instead of your                   
                    own separate return?                                              
                    I always filed married-joint upon the advice of my                
                    CPA.                                                              
               3.   What was your involvement in the preparation of                   
                    the return(s)?  For example, did you gather the                   
                    receipts and cancelled checks, just provide your                  
                    W-2's, etc.                                                       
                    I gathered all the W-2's; K-1's; 1099's, receipts,                
                    etc and sent them on to my CPA                                    
               4.   Did your (ex)spouse review the tax return(s)                      
                    before signing?  9 Yes : No                                       
               4a. If no, explain why not.                                            
                    Preparation of the return has always been my                      
                    responsibility - Helen has always trusted me and                  





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