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filing separately, petitioner would have been entitled to a
refund.
Petitioner and Mr. Crouch filed their 1994 through 1996 tax
returns as married filing separately. Petitioner and Mr. Crouch
filed a joint 1997 Federal income tax return on May 7, 1999,
reflecting an amount owed of $33,423. The amount owed was
attributable solely to Mr. Crouch’s business activities.
Petitioner and Mr. Crouch included a $6,500 payment with their
1997 return and made an additional payment of $4,000 in August
1999. In October 2000, petitioner received notice that her wages
were to be garnished in order to pay her and Mr. Crouch’s 1997
outstanding tax liability. For pay periods ending November 3 and
17, and December 1 and 15, 2000, Advanstar withheld $557 from
petitioner’s pay as garnishment.3
On November 9, 2000, petitioner and Mr. Crouch filed joint
Federal income tax returns for 1998 and 1999, reflecting amounts
owed of $19,671 and $27,321, respectively. The amounts owed were
attributable solely to Mr. Crouch’s business activities. No
payments accompanied the 1998 and 1999 returns. Petitioner
voluntarily signed the returns on November 9, 2000. At the time
she signed the returns, she knew there was an outstanding tax
3 On Feb. 7, 2002, petitioner and Mr. Crouch’s 1997 joint
tax liability was discharged under 11 U.S.C. sec. 727, by the
U.S. Bankruptcy Court for the Northern District of Ohio.
Respondent has conceded that he will no longer attempt to collect
the discharged liability.
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