- 36 -
stand that she would be liable for any tax owed on Mr.
Beatty’s self-employment income. * * * Mr. Beatty’s
accountant, Mr. Vinson, told Agent Renshaw that “he
didn’t think about any impact on Mrs. Beatty when re-
turns were prepared and filed. He didn’t explain the
implications of filing jointly or notify them [the
Beattys] that they had a choice. He figured they did-
n’t have any assets anyway so he didn’t give it any
thought.” In this regard, Petitioner is similar to the
taxpayer in Washington v. Commissioner, 120 T.C. 137
(2003).[8] [Reproduced literally.]
We turn first to petitioner’s reliance on Washington v.
Commissioner, 120 T.C. 137 (2003).9 In Washington, the taxpayer
took the position that she relied on her spouse to pay the tax
shown due in the return in question and that she believed that
her spouse would pay such tax. In contrast, in the instant case,
petitioner took the position before the IRS, and takes the posi-
8Despite the above-quoted assertions of petitioner, she
acknowledges on brief that
ignorance of the law does not excuse a spouse from
joint and several liability for tax due on a joint
return under § 6013(d)(3). Petitioner further
acknowledges prior decisions of this court that charge
a taxpayer with constructive knowledge of the
underpayment where the taxpayer signed the returns
without reviewing them, and a duty to inquire “whether
such a tax shown due would be paid.” Simon v.
Commissioner, T.C. Memo. 2005-220 (and cases cited
therein); see also Weist [sic] v. Commissioner, T.C.
Memo. 2003-91.
9In support of her argument that she did not know and had no
reason to know that Mr. Beatty would not pay the tax shown due in
each of the respective joint returns for the years at issue,
petitioner also cites Keitz v. Commissioner, T.C. Memo. 2004-74,
and Levy v. Commissioner, T.C. Memo. 2005-92. We find those
cases to be materially distinguishable from the instant case and
petitioner’s reliance on them to be misplaced.
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