- 14 -
Questionnaire for Requesting Spouse, petitioner claimed that she
was not allowed to question Mr. Lepordo or the return preparer
and that she had no knowledge about how the moneys from the
unpaid taxes were spent. With respect to their financial
matters, petitioner testified that she had access to their joint
account, but she did not pay any bills. However, petitioner’s
Form 12510 stated that “mostly my husband” wrote the checks, and
if any checks were written, Mr. Lepordo had to approve them.
The Court notes, however, that with the 2000 return,
petitioner signed a document that stated: “I enclosed * * * [a
$2,713 check and] any moneys left over from this check may be
applied to my previous year’s balance still owed.” And although
the 1996 return is no longer in issue, petitioner submitted a
similar handwritten statement: “Please find enclosed a check in
the amount of $499.00 towards the money we owe. Thank you, Mary
Ellen Lepordo”.6
In view of petitioner’s testimony that she knew at the time
she signed the returns that their returns were submitted with
either partial or no payments and of the other evidence in the
record, the Court finds that she had both actual and constructive
6 The Court also notes that because petitioner filed a
separate return for 1997, she knew that she did not have to file
a joint tax return with Mr. Lepordo. Because the Court finds
that this factor favors respondent on other grounds, the Court
need not decide whether that circumstance would also weigh
against relief.
Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
Last modified: March 27, 2008