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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
repaid.
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
loan.
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Last modified: March 27, 2008