-9- requesting spouse applies for relief no later than 2 years after the date of the Commissioner’s first collection activity after July 22, 1998, with respect to the requesting spouse; (4) no assets were transferred between the spouses as part of a fraudulent scheme by the spouses; (5) the nonrequesting spouse did not transfer disqualified assets to the requesting spouse; (6) the requesting spouse did not file or fail to file the return with fraudulent intent; and (7) the income tax liability from which the requesting spouse seeks relief is attributable to an item of the individual with whom the requesting spouse filed the joint return. Respondent concedes that Butler satisfies all but one of these conditions; to wit, whether the income tax liability from which she seeks relief is attributable to an item of her former husband, Schwendeman. The record establishes that the income tax liability from which Butler seeks relief is attributable to both her and Schwendeman. Neither petitioner made any charitable contributions in 2002. Yet, they claimed on their 2002 Federal tax return that they were entitled to deduct $13,590 of charitable contributions for that year. They went to H&R Block together; they together relayed their tax information to the preparer; they reviewed their joint return together; and they together knew that charitable contributions were claimed as deductions on theirPage: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007