- 14 - activities and that she had no reason to know their 1998 and 1999 reported tax liabilities would be unpaid.6 Prior to signing and filing the 1998 and 1999 tax returns, petitioner’s wages were garnished by respondent to pay petitioner’s and Mr. Crouch’s joint 1997 tax liability. At the least, this put petitioner on notice of the tax problems she and Mr. Crouch were facing. Even more detrimental to her argument, petitioner testified that she knew they could not pay the amount due when she signed the returns. We find petitioner knew or had reason to know that the reported liability would be unpaid at the time she signed the returns. This factor weighs against relief. 7. Whether the Underpayment of Tax Is Attributable to the Non-Requesting Spouse Respondent concedes that the underpayment of tax was solely attributable to Mr. Crouch’s business activities. This factor favors relief. 8. Legal Obligation To Pay Because there is no decree or agreement imposing such obligation, this factor is neutral. The only factor favoring relief is that the underpayment of tax was attributable to Mr. Crouch. This factor is strongly 6 In support of her argument, petitioner cites Browda v. Commissioner, T.C. Summary Opinion 2004-16. Under sec. 7463(b), summary opinions are not treated as precedent for any other case, and we do not consider further petitioner’s argument as it relates to Browda.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007