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to petitioner’s claim for relief; (2) petitioner signed the joint
tax return for the taxable year 1996 showing a balance due; (3)
petitioner was not reasonable in believing that the remaining
balance would be paid out of the proceeds from the sale of Dr.
Merendino’s business; (4) Dr. Merendino never abused petitioner;
(5) there was no legal obligation created under a separation
agreement or a divorce decree for Dr. Merendino to pay the
liability; and (6) considering petitioner’s assets and income
level, petitioner would not suffer economic hardship if relief
was not granted. Taking all these factors into consideration,
the Appeals officer concluded that there were insufficient
factors in favor of granting relief.
Petitioner filed a petition with this Court on April 11,
2005, seeking relief from joint and several liability. At the
time the joint return was filed in 1996, the amount of unpaid tax
was $405,860, as stated previously. Petitioner asserts that the
amount of the liability allocable to her, as shown by her attempt
to file a separate return, was $28,408. Petitioner seeks relief
only from the tax that is not attributable to her income.
OPINION
I. Petitioner Signed the Joint Return
Petitioner originally contended that Dr. Merendino filed the
1996 tax return and forged her signature without her permission.
According to the Merendinos, Dr. Merendino signed and filed the
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