Clifford W. Miller - Page 3

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                  Petitioner resided in Arden, North Carolina, at the time the                         
            petition was filed.                                                                        
                  Sometime in January 1990, petitioner withdrew $37,095.52                             
            from an annuity contract that he had with Metropolitan Life                                
            Insurance Company (1990 annuity withdrawal).  The joint Federal                            
            income tax (tax) return for 1990 (1990 joint return) filed by                              
            petitioner and his then spouse, who is now known as Florencie G.                           
            Bacon (Ms. Bacon), failed to include as income $14,758 of the                              
            1990 annuity withdrawal.                                                                   
                  Petitioner and Ms. Bacon divorced sometime after they filed                          
            the 1990 joint return.  On January 8, 1992, in connection with                             
            their divorce, petitioner and Ms. Bacon executed an agreement in                           
            which they agreed, inter alia, to be jointly responsible for any                           
            additional taxes determined by respondent to be due for 1990 with                          
            respect to any annuity contracts held by petitioner.                                       
                  At a time not disclosed by the record, respondent determined                         
            a deficiency of $5,691 for taxable year 1990 (1990 tax defi-                               
            ciency) against petitioner and Ms. Bacon.  The 1990 tax defi-                              
            ciency was attributable solely to the failure of the 1990 joint                            
            return to include as income $14,758 of the 1990 annuity with-                              
            drawal.  Respondent did not determine any penalties against                                
            petitioner and Ms. Bacon for 1990.                                                         
                  Sometime prior to October 1993, Ms. Bacon requested respon-                          
            dent to grant her relief from joint and several liability (relief                          

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