- 12 -
unable to say whether petitioner knew that any tax was due.
However, if petitioner was aware that any tax was due, on the
basis of past experience she would have had reason to believe that
her husband might not pay the tax liability. It is also true that
the address shown on the return was a business mailbox to which
petitioner did not have access, so that she was not aware of any
correspondence between respondent and Mr. Meadows after the filing
of the return. This factor weighs neither in favor of nor against
petitioner.
(d) Nonrequesting spouse’s legal obligation. Whether the
nonrequesting spouse has a legal obligation to pay the outstanding
income tax liability pursuant to a divorce decree or agreement.
This factor will not weigh in favor of relief if the requesting
spouse knew or had reason to know, when entering into the divorce
decree or agreement, that the nonrequesting spouse would not pay
the income tax liability. Petitioner’s divorce decree assigns
responsibility for all Federal income tax liability from the date
of marriage through December 31, 2001, to Mr. Meadows. We are
unable to determine petitioner’s actual knowledge, at the time
of the decree, as to whether Mr. Meadows would pay the income tax
liability. On the basis of past experience, petitioner had reason
to believe that her husband would not pay the income tax
liability. This factor weighs neither in favor of nor against
petitioner.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011