- 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 NextLast modified: March 27, 2008