- 12 - the return. The amount of $15,500 was reflected on the return as a pension distribution. It appears that the actual reporting of $1,550 of income was an error made by the preparer. Given that the $15,500 was reflected on the return, we conclude that petitioner knew or had reason to know of the pension distribution. Hayman v. Commissioner, 992 F.2d 1256, 1262 (2d Cir. 1993), affg. T.C. Memo. 1992-228; Levin v. Commissioner, T.C. Memo. 1987-67. (iv) Nonrequesting spouse’s legal obligation. There was no legal obligation pursuant to a divorce decree or agreement. This factor is neutral. (v) Significant benefit. A significant benefit is a benefit in excess of normal support. Sec. 1.6015-2(d), Income Tax Regs. Petitioner did not live with her husband during the year in issue. She worked as a nanny, and there is no evidence that petitioner received any benefit beyond normal support from Mr. Rodriguez. This factor is neutral. (vi) Compliance with income tax laws. The question is whether the taxpayer has made a good faith effort to comply with tax laws in tax years subsequent to the years for which relief is requested. This factor is neutral as there is no evidence that petitioner has either failed to comply with or fully complied with tax obligations.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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