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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 their
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Last modified: November 10, 2007