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support and property from her former husband. Petitioner also
submitted, as attachments to her briefs, various documents
relating to action she has taken against her former husband
pursuant to the divorce. Although such documents are not a part
of the record, they tend to show that petitioner is pursuing
relief against her former husband in the State courts, which is
the proper forum for such disputes. Under the circumstances of
the instant case, petitioner has not shown that she should not be
held to the clear and unambiguous provisions of the settlement
agreement and their resulting income tax consequences. As we
stated above, petitioner must include the tuition and attorney's
fees payments in her gross income.
Accuracy-Related Penalty
In the notice of deficiency, respondent determined that
petitioner was liable for an accuracy-related penalty in the
amounts of $1,533 for 1993 and $2,241 for 1994. On brief,
respondent concedes that petitioner is not liable for the portion
of the accuracy-related penalty that relates to the tuition
payments, made by her former husband, during the years in issue.
Respondent, however, contends that petitioner is liable for an
accuracy-related penalty, with respect to the deficiency from the
attorney's fees payments which she excluded from income during
the years in issue.
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