- 14 -
that she helped Mr. Puckett pay a previous tax liability from his
previous marriage.
Accordingly, this factor weighs against granting relief to
petitioner.
2. Nonrequesting Spouse’s Legal Obligation
Petitioner’s and Mr. Puckett’s March 2002 separation
agreement placed the legal obligation to pay the unpaid 2000 tax
liability exclusively on Mr. Puckett.
Respondent asserts, however, that this will not be a factor
weighing in favor of relief if petitioner knew or had reason to
know, at the time that the separation agreement was entered into,
that Mr. Puckett would not pay the tax liability. See Rev. Proc.
2000-15, sec. 4.03(1)(e), 2000-1 C.B. at 449. Respondent argues
that petitioner had reason to know, at the time the separation
agreement was entered into, that Mr. Puckett would not pay the
tax liability because, inter alia, they had received a discharge
in bankruptcy on October 4, 2001. We agree.
As discussed above, after their discharge in bankruptcy,
petitioner and Mr. Puckett filed their return on October 29,
2001, reporting a tax due. They did not remit payment. At the
time they executed their separation agreement, the 2000 tax
liability remained unpaid. Moreover, petitioner knew that Mr.
Puckett had a delinquent tax liability from his previous
marriage.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011