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the Easlers to qualify for the earned income credit and receive a
$4,080 tax refund. Petitioner and intervenor separated on June
16, 2000, and divorced on October 2, 2001.
On June 16, 2000, respondent sent the Easlers a notice of
deficiency determining a $6,445 income tax deficiency and a $929
section 6662 accuracy-related penalty. Neither petitioner nor
intervenor petitioned this Court in response to the notice of
deficiency. Accordingly, the tax and penalty determined in the
notice of deficiency, and an additional $1,291.89 of interest,
were assessed against the Easlers.
On February 12, 2001, respondent applied petitioner’s $2,730
overpayment from taxable year 2000 against the Easlers’ 1997 tax
liability. On March 4, 2002, respondent applied petitioner’s
$2,230 overpayment from taxable year 2001 against the Easlers’
1997 tax liability. Because respondent had previously applied
two overpayments made by intervenor against the Easlers’ 1997 tax
liability, petitioner received a refund of $105.22.1
On February 12, 2003, petitioner filed her 2002 Federal
income tax return along with Form 12507, Innocent Spouse
Statement, on which she stated that her former spouse
(intervenor) prepared their 1997 tax return, as he always had
1On Apr. 15, 2001, respondent applied intervenor’s $1,944
overpayment from taxable year 2001 against the Easler’s 1997 tax
liability. On Sept. 10, 2001, respondent applied an additional
$500 due to intervenor with respect to his taxable year 2001
against the Easlers’ 1997 tax liability.
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Last modified: May 25, 2011