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spouse spent, and (c) handled and paid all of the household
bills, and (2) the requesting spouse did not have access to any
credit cards until the requesting spouse began working five years
after she and the nonrequesting spouse separated. In contrast,
in the instant case, (1) on April 10, 1999, Mr. Krasner (the
nonrequesting spouse) presented to petitioner (the requesting
spouse) the completed 1998 joint return and reviewed at least the
first three pages of that completed return with her, which
included the page of that return that showed tax due of $38,324;
(2) in reviewing the 1998 joint return with petitioner on April
10, 1999, Mr. Krasner informed her (a) that they owed $38,324 of
tax for 1998, (b) that they needed to make arrangements with the
IRS to set up an installment plan to pay that tax liability just
as they had previously done with respect to their joint tax
liability for 1992, and (c) that, in order to be able to pay
their joint tax liability for 1998, they needed to start setting
money aside, which Mr. Krasner told petitioner would require
reducing the amount that they were spending on household and
other items; and (3) on April 10, 1999, after Mr. Krasner re-
viewed and discussed the 1998 joint return with petitioner as
described above, petitioner and Mr. Krasner signed that return.
Moreover, unlike Levy, in the instant case, (1) at least during
1998 until around December 1999, (a) petitioner and Mr. Krasner
maintained a joint checking account into which Mr. Krasner
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