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On a joint Federal income tax return for 2002, petitioner
and Mr. Garza claimed an overpayment of tax in the amount of
$449. The return did not include insurance renewal payments in
the amount of $14,405 received by Mr. Garza and a $1,688 annuity
distribution petitioner received that year. On August 9, 2004, a
notice of deficiency was issued to petitioner and Mr. Garza in
which respondent determined a deficiency of $3,525 in Federal
income tax for 2002 based on the failure to include these items
of income on their return. Neither petitioner nor Mr. Garza
petitioned this Court in response to the notice of deficiency.
On their joint Federal income tax return for 2003,
petitioner and Mr. Garza reported a tax due of $792. The return
did not include renewal income in the amount of $10,137.19 that
had been received by Mr. Garza. On October 3, 2005, a notice of
deficiency was issued to petitioner and Mr. Garza in which
respondent determined a deficiency of $2,842 based on the omitted
income. Neither petitioner nor Mr. Garza petitioned this Court
in response to the notice of deficiency.
The relationship later soured between petitioner and Mr.
Garza. After a series of altercations, they legally separated
sometime in July 2004. Petitioner obtained a temporary
restraining order against Mr. Garza on July 14, 2004, and filed
for divorce on August 23, 2004. The Superior Court of
3(...continued)
balances owed to AILIC.
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