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ing questions:
2. If you are requesting relief from tax reported on
the original return:
a. Did you review the tax return before signing
it? No.
b. At the time you signed the return, were you
aware there was a balance due IRS? Please
explain in detail. She did not review the
returns and, therefore, was not aware that a
balance was due. Had she been advised that a
balance was due, she would have assumed that
she was not liable * * * [because] income tax
had been properly withheld from her * * *
wages and she believed that this meant that
she, individually, would not owe any tax.
c. Describe how, at the time you signed the
return, you and your spouse planned to pay
the tax due? Mrs. Beatty did not review the
returns. She signed the returns solely be-
cause she believed that her failure to do so
would result in her husband going to prison.
She also believed * * * [that] because income
tax had been withheld from * * * [her] pay-
checks, that she * * * would not * * * per-
sonally owe any taxes.
* * * * * * *
8. During the years involved, did you and your spouse
have a joint bank account?
Mr. and Mrs. Beatty never opened or main-
tained joint bank accounts. In fact, the only
accounts in Mrs. Beatty’s name (prior to 2001)
were those opened by and used solely by Mr.
Beatty.
a. What was the extent of accessibility to these
accounts? Mr. Beatty maintained access to all
accounts. Mrs. Beatty did not use the accounts.
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