Debra Anne Banderas - Page 16

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               The overarching general question raised by petitioner’s                
          contentions is one of timing.  The standard suggested by                    
          petitioner on brief highlights this issue:  “The test should be             
          whether the requesting spouse had a reasonable belief that the              
          taxes would eventually be paid by the non-requesting spouse.”               
          (Emphasis added.)  Petitioner was clearly aware on the dates she            
          signed the Forms 1040 that no liquid funds were available and on            
          hand to be submitted with the returns.  She knew that the bulk of           
          Dr. Banderas’s assets were tied up in the bankruptcy; there is no           
          suggestion that any concrete steps had been taken, or were ever             
          taken, to try to obtain a distribution from the pension plan; and           
          Dr. Banderas had not yet returned to gainful employment at the              
          time of filing the return for 1997 and was deceased at the time             
          of filing the return for 1999.                                              
               It would thus appear that petitioner had not so much a                 
          reasonable belief that the taxes would be paid as an inchoate               
          hope for a favorable change in circumstances that would, at some            
          undefined future point in time, place moneys at Dr. Banderas’s or           
          her own disposal to pay the taxes.  Petitioner has at no juncture           
          made any attempt to identify when, in terms of a particular time            
          period, she thought the taxes would be paid.  Furthermore,                  
          although petitioner has generally alluded to being “told” that              
          the IRS would be the number one creditor in the bankruptcy and              
          that the pension plan was exempt, she did not call any witnesses            

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