Robby Goodale Gilbert - Page 4

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               On a joint Federal income tax return for 2000, petitioner              
          and Ms. Peet reported a tax due of $19,869.  The tax was not paid           
          at the time the return was filed.  Despite their recent divorce,            
          petitioner and Ms. Peet decided to file an income tax return                
          jointly for taxable year 2001.  On the joint return for 2001,               
          they reported a tax due of $5,850.  This tax was also not paid at           
          the time the return was filed.                                              
               Petitioner filed a Form 8857, Request for Innocent Spouse              
          Relief, on June 5, 2002, requesting relief from joint and several           
          liability for the tax associated with income earned by Ms. Peet             
          during the years at issue, 2000 and 2001.  Petitioner alleges               
          that Ms. Peet handled their financial affairs, prepared the 2000            
          tax return, and stole the money that he had set aside to pay the            
          tax liability for that year.2  Petitioner entered into an                   
          installment agreement to pay the tax liability for 2000 as soon             
          as he learned from respondent sometime in June 2001 that Ms. Peet           
          had not, as she had represented to petitioner, paid the liability           
          in full.  Petitioner further alleges that the terms of the                  
          divorce decree and Ms. Peet’s theft rendered him unable to pay              

               2Petitioner received $39,826 from the sale of stock in 2000,           
          and he deposited the proceeds of the sale into a money market               
          account.  In the weeks prior to the filing of the joint income              
          tax return for 2000, Ms. Peet transferred all of the money in the           
          aforementioned account and an unspecified sum from the couple’s             
          joint checking account to a private account in her name.  She               
          told petitioner that the money missing from these accounts had              
          been used to satisfy, among other things, the tax liability for             

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