Hans H. and Cheryl E. Hammann - Page 4

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          whether petitioners are liable for the additional interest                  
          imposed by section 6621(c) for the years 1983, 1984, and 1985.              
               Due no doubt in part to petitioners' departure and                     
          continuous absence from the United States since before the                  
          petition was filed in this case, the parties were unable to agree           
          upon a stipulation of facts.  See Rule 91.  Petitioners did not             
          appear at trial, nor did anyone appear on their behalf.  The                
          evidence consists of videotapes produced in connection with a               
          videotaped deposition conducted pursuant to Rule 81(j); the                 
          transcript prepared from those tapes; certain exhibits proffered            
          during the deposition; the testimony of an expert witness called            
          by respondent; and exhibits introduced based upon admission                 
          requests served upon petitioners by respondent.  At the time the            
          petition was filed, petitioners resided in Poecking, Germany                
          (then West Germany).                                                        
                                  FINDINGS OF FACT                                    
          General Background                                                          
               Petitioners were married in 1982.  They filed joint Federal            
          income tax returns for the years 1983, 1984, and 1985.  Hans                
          Hammann filed returns for the years 1980 and 1981 as a single               
          individual.  Hans Hammann is a German citizen and Cheryl Hammann            
          is a Canadian citizen.  During the years 1983, 1984, and 1985,              
          Hans Hammann was employed as a union executive in the San                   
          Francisco metropolitan area.  He reported earnings from that                
          employment for those years as follows:                                      




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