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During 2002, petitioner was married to Robert Parker (Mr.
Parker). In October 2002, petitioner and Mr. Parker separated,
and in 2004 they divorced.
Mr. Parker was the sole proprietor of two businesses: Bob’s
Drywall and Parker Custom Homes. During 2002 petitioner was a
laborer and a bookkeeper for Mr. Parker’s drywall business.
During their marriage, petitioner and Mr. Parker maintained
a joint checking account from which they both paid household
bills. Among other things, petitioner made deposits into the
account, wrote checks for household, business, and personal
purposes, reviewed the monthly bank statements, and reconciled
the checkbook. Petitioner also opened the household mail. After
petitioner and Mr. Parker separated in October 2002, petitioner’s
access to the joint checking account apparently was restricted.
Petitioner and Mr. Parker timely filed a joint Federal
income tax return for 2002. Their return reflected an unpaid
income tax liability of $506.3 The tax liability resulted from
an underpayment of self-employment tax arising from Mr. Parker’s
sole proprietorships.
3The original tax return filed with the Internal Revenue
Service (IRS) did not contain the signature page. Petitioner and
Mr. Parker subsequently filed a document confirming that they had
signed the return.
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Last modified: November 10, 2007