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FINDINGS OF FACT
Some of the facts have been stipulated or deemed stipulated
under Rule 91(f)(3).3 The stipulated facts and the accompanying
exhibits are incorporated into our findings by this reference.
Petitioner, Kristine A. Cluck, resided in San Antonio, Texas, on
the date the petition was filed.
Petitioner is still married to Elwood, who was an attorney
representing her in this case. Although Elwood is not a
petitioner, we have found a number of facts related to him, as
such facts are germane to the issues presented.4
Petitioner and Elwood were married on July 24, 1984. For
the taxable years 1984 and 1985, Elwood filed his Federal income
tax returns as married filing separate. The record does not
establish whether petitioner filed Federal income tax returns for
3 By order dated Dec. 13, 1993, we granted respondent's motion
to compel stipulation and directed petitioner to file a response
to respondent's proposed stipulation of facts and to show cause
why the facts and evidence recited in such proposed stipulation
should not be accepted as established for purposes of this case.
Petitioner's response to our show cause order was evasive and not
fairly directed at the proposed stipulation or any portion
thereof. Accordingly, on Jan. 12, 1994, we ordered that
respondent's proposed stipulation of facts be deemed stipulated
for purposes of this case.
4 When a husband and wife file joint Federal income tax returns,
sec. 6013(d)(3) imposes joint and several liability upon each
spouse. The law of joint and several liability permits the
Internal Revenue Service (IRS) to assess one spouse for the tax
deficiency of the couple and to issue a deficiency notice to the
other spouse when it is unable to satisfy the claim. However,
the IRS is allowed to collect this single tax obligation only
once. Dolan v. Commissioner, 44 T.C. 420, 430 (1965).
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