Some of the issues raised by the pleadings have been
disposed of by agreement of the parties, leaving for decision
whether a valid Consent to Extend the Time to Assess Tax (Form
872) for the year 1989 was executed by or properly on behalf of
petitioner.2
FINDINGS OF FACT
Some of the facts have been stipulated and are found
accordingly.
Petitioner had a legal residence in Seal Beach, California,
at the time of the filing of her petition in this case. She
filed a joint Federal income tax return with her then husband,
Charles K. Kim (Mr. Kim), for the taxable year 1989.
Petitioner is known both as Joanne Kim and Soon Kim. During
1989, petitioner owned and operated two cafeterias, each called
"Joanne's Cafe". One cafeteria was located in Irvine,
California, and the other in Long Beach, California. Petitioner
opened the cafeteria in Long Beach in 1985 and the cafeteria in
Irvine in 1987. Petitioner was actively involved in the
operation of each of these cafeterias.
On or about March 26, 1991, respondent began the audit of
petitioner's 1989 Federal income tax return. Shortly after the
commencement of the audit, petitioner and her husband were
divorced. Mr. Kim did not reside with petitioner at 640 Taper
2 Petitioner conceded at trial the correctness of
respondent's adjustments to her return and her lack of
entitlement to relief under sec. 6013(e) as an innocent spouse.
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