Christie and Billy Jointly File This Year

question 46

Essay

Christie and Billy jointly file this year. Billy intentionally omits $5,000 in gambling winnings. Christie fraudulently deducts $1,000 in business expenses. The IRS audits the return, assesses a $2,500 deficiency and begins collection efforts two years after the timely filing of the return. Christie and Billy divorced one year before the deficiency was assessed. Can Christie receive any tax relief from the full $2,500 deficiency?

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Definitions:

Magnification

The process of enlarging the appearance of an object, typically using optical instruments.

Medical Practice

The work or profession of a medical practitioner, involving the treatment of patients.

Control Samples

Specimens or data used as a standard of comparison for checking the results of experiments or assays in science and medicine.

Test Results

The outcomes of medical tests, providing information on a person’s health condition or the presence of diseases or infections.