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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.
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