Clarissa Ybarra - Page 4

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          arrangement,2 H&R Block lent petitioner and Mr. Olivas an                   
          undisclosed sum of money based on the amount of the refund                  
          claimed.  The record does not reveal the extent to which                    
          petitioner and Mr. Olivas shared the loan proceeds, but both went           
          to H&R Block to pick up the rapid refund loan check.  Respondent            
          remitted the amount of refund  petitioner and Mr. Olivas claimed            
          into an H&R Block account, and thus the rapid refund loan was               
               Before his separation from petitioner, Mr. Olivas shared the           
          residence where petitioner lived with her three children.  By               
          April 2, 2005, relations between petitioner and Mr. Olivas had              
          deteriorated to the point that an officer of the Tucson Police              
          Department was dispatched to petitioner’s residence.  An order of           
          protection was obtained by petitioner and served on Mr. Olivas.             
               After petitioner and Mr. Olivas filed their return, a                  
          statement from the Arizona State Retirement System was received             
          which reflected a $1,328 retirement distribution to Mr. Olivas              
          during 2004 as well as $266 of Federal tax withholding with                 
          respect to the distribution.  Petitioner and Mr. Olivas filed an            
          amended return on April 14, 2005, again with the assistance of              
          H&R Block, to reflect this information.  A payment of $143 was              
          made with the amended return, as explained infra.                           

               2The record does not disclose the terms of the rapid refund            

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