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Federal income tax in the amount of $3,162, plus an addition to
tax under section 6651(a)(1) in the amount of $791.
The issues for decision are: (1) Whether petitioner is
entitled to joint filing status, and (2) whether petitioner is
liable for the addition to tax under section 6651(a)(1) for
failure to timely file his return.
Some of the facts have been stipulated, and they are so
found. The stipulation of facts, the supplemental stipulation of
facts, and the attached exhibits are incorporated herein by this
reference. At the time of the filing of the petition, petitioner
resided in Thousand Oaks, California.
Petitioner and Melissa Noonan (Mrs. Noonan) were married in
1973 and have 4 children. From 1973 through 1985, petitioner and
Mrs. Noonan filed joint Federal income tax returns.
In May 1987, petitioner and Mrs. Noonan separated. Sometime
in 1987, Mrs. Noonan commenced judicial proceedings for divorce.
During 1988, Mrs. Noonan and the children resided with Mrs.
Noonan's father. Petitioner and Mrs. Noonan did not reside
together at any time during 1988.2 After a long and bitter
proceeding, the divorce between petitioner and Mrs. Noonan became
final in 1991.
2 However, there is no indication in the record that they
were legally separated during 1988 under a decree of separate
maintenance. See sec. 6013(d)(2).
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