Patricia H. Devlin - Page 8

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         knew or had reason to know that Collins would not pay the tax                
         liability shown on the joint return for 1999 that she signed.                
         Both of these factors weigh against granting petitioner relief.              
              Petitioner argues that, as part of their divorce settlement,            
         she and Collins agreed that Collins would be responsible for all             
         personal and business bills.  Petitioner acknowledges that the               
         agreement did not specifically include the tax liability, which              
         was not then known.  There is no reliable evidence that Collins              
         has a legal obligation pursuant to the divorce decree to pay the             
         entire joint tax liability for 1999; thus, this factor does not              
         favor granting petitioner relief from liability.                             
              Petitioner did not, however, benefit beyond normal support              
         from the underpayment in tax for 1999.  In mid-1999, petitioner              
         separated from Collins and moved into a modest apartment with her            
         daughter.  She continued to work as the bookkeeper for Collins’s             
         business until March 2000, at which time she left her job because            
         Collins wanted to hire his girlfriend to work for the business.              
         Petitioner received spousal and child support from Collins after             
         leaving the business, and she found other employment shortly                 
         thereafter.  For the most part, petitioner has supported herself             
         since she left Collins.  She has not benefited substantially                 
         beyond basic reasonable support from the underpayment in taxes.              
         Finally, respondent acknowledges that petitioner has complied                

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