Amy A. Christman - Page 9




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          relief is requested; (2) the requesting spouse did not know or              
          have reason to know that the income tax liability would not be              
          paid at the time the joint return was signed; and (3) the                   
          requesting spouse would, absent relief, suffer economic hardship.           
               Although petitioner was divorced from Mr. Christman at the             
          time relief was requested, the Court concludes on this record               
          that petitioner was aware of or had reason to know that the                 
          income tax liability would not be paid at the time she signed the           
          return for taxable year 1998.7  Petitioner contends she was                 
          unaware that there was a reported tax liability due for 1998.  It           
          is well established that a spouse requesting relief under section           
          6015 has a duty of inquiry.  Butler v. Commissioner, supra at               
          284.  Furthermore, this Court has held that signing a return                
          imputes constructive knowledge of the contents of that return to            
          the signer.  Simon v. Commissioner, T.C. Memo. 2005-220.                    
               At trial, petitioner claimed she had no reason to know that            
          if taxes were due for 1998 Mr. Christman would not pay the amount           
          due at the time the return was filed.  Following their failure to           
          timely file joint returns for 1996 through 1999, it is not                  
          anomalous to presume that there would be taxes, additions to tax,           
          and/or interest due for those years.  The Court does not find               

               7  At the time their joint income tax return for 1999 was              
          filed, the amount of tax shown as due was paid in full.  Because            
          relief pursuant to Rev. Proc. 2003-61, sec. 4.02, 2003-2 C.B. at            
          298, requires an underpayment of tax, petitioner does not qualify           
          for relief under that section for the year 1999.  See Knorr v.              
          Commissioner, T.C. Memo. 2004-212.                                          





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