- 3 -
provider, and Mr. Rodriquez was employed as a regional sales
manager.
During 2001, Mr. Rodriguez participated in gambling
activities and had gambling winnings of $5,503. Mr. Rodriguez
was a participant in an individual retirement account (IRA), and
in 2001 he received a distribution of $23,363. There is no
indication in the record that Mr. Rodriguez was 59-1/2 years of
age or older at the time of the distribution. Petitioner was not
a participant in an IRA.
Petitioner was responsible for paying the family’s household
finances; Mr. Rodriguez was responsible for the joint tax
returns. Mr. Rodriguez hired Lydias One Day Tax Service (tax
preparer) to prepare the 2001 tax return. Petitioner had limited
English proficiency and required an interpreter at trial.
Petitioner and Mr. Rodriguez filed a joint Form 1040, U.S.
Individual Income Tax Return, for 2001. The return reported
gambling income of $4,002. Petitioner and Mr. Rodriguez also
reflected total pension and annuities of $15,500 on Line 16a of
the return; however, the taxable amount was reported as $1,550.
Petitioner signed the tax return, reviewed the amounts
relevant to her income and deductions, and asked Mr. Rodriguez
and the tax preparer questions regarding Mr. Rodriguez’s income.
On February 26, 2004, petitioner submitted a Form 8857-SP,
Request for Innocent Spouse Relief, seeking relief from joint and
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011