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the sole beneficiary of his estate. On September 7, 1991, while
administrating the Estate of Timothy Riffe, Kathleen Pert was
married to petitioner.1
2. The Closing Agreements
On April 23, 1993, Kathleen Pert, in her fiduciary capacity,
on behalf of Timothy Riffe, deceased, and respondent, duly
executed a final closing agreement (Form 866, "Agreement as to
Final Determination of Tax Liability") under section 7121. In
it, respondent and Kathleen Pert, personal representative for the
Estate of Timothy Riffe, agreed to deficiencies in and additions
to the income tax of Timothy Riffe, deceased, for taxable years
1986, 1988, and 1989, including liability for the addition to tax
for civil fraud for 1986 under section 6653(b)(1)(A) and (B).
On April 23, 1993, Kathleen Pert, on her own behalf, and
respondent, duly executed another final closing agreement (Form
866) under section 7121. In it, she and respondent agreed to
deficiencies in her income tax for 1986, 1988, and 1989, in the
same amounts as the tax liabilities agreed to for Timothy Riffe,
deceased, for those years. No additions to tax were imposed upon
Kathleen Pert.
1 This proceeding, docket No. 13783-94, and the related
proceeding involving Kathleen M. Pert, docket No. 13784-94, were
consolidated for purposes of trial, briefing, and opinion on
Apr. 19, 1995. Respondent has also filed a motion for partial
summary judgment in docket No. 13784-94. An order will be issued
on that motion consistent with this opinion.
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