- 3 -
prepared by a professional return preparer engaged by Mr.
Barrera.
At some point prior to her marriage to Mr. Barrera but not
further disclosed in the record, petitioner married for the first
time, and she divorced sometime in 1993 or 1994. Petitioner and
her first husband filed joint Federal income tax returns during
their marriage. Petitioner did not prepare the joint returns.
Petitioner signed the joint returns, but she did not review them.
Petitioner never had any kind of tax problems with the Internal
Revenue Service (IRS) prior to 1995, and she believed she was
fully compliant with her tax filing and payment obligations up
until that time.
At the time of her marriage to Mr. Barrera in 1995,
petitioner was a college graduate, having earned a degree in
business management from Florida International University in
1991. Her course work for this degree included classes in
accounting, finance, and business law.
While in college, petitioner worked as a mortician for a
local funeral home. After graduation in 1991, she started
working in the mortgage business as a loan officer for a mortgage
brokerage company called Financial Research Services.
Petitioner’s duties as a loan officer primarily consisted of
helping individuals apply for mortgage loans by preparing a form
“1003”, which is a Federal National Mortgage Association
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007