Clifford W. Miller - Page 7

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                        ‘90 concerning annuities.                                                      
                              3.  I.R.S. granted ex-wife inn. spouse relief                            
                        on or about 9-28-93.  I.R.S. Rep. wrote me on                                  
                        2-14-95 informing me they were still trying                                    
                        to collect from ex, when this was not true.                                    
                        IRS verbally informed me of granting inn.                                      
                        spouse relief to my ex in Dec. ‘98.  This was                                  
                        the first I was notified of this.                                              
                              4.  The annuity in question was cashed in in                             
                        early 1990 & benifited ex-spouse.                                              
                              5.  1990 return was a joint return & ex is                               
                        equally liable.                                                                
                              6.  Clifford W Miller has paid $1683.00 to                               
                        date on this 1990 return.                                                      
                  6.    In the event the court does not rule favorably on                              
                        the petitioner’s request, petitioner prayerfully                               
                        requests that his liability be limited to the                                  
                        unpaid portion of the $2691.00 original tax with                               
                        no penalties or fines included.  [Reproduced lit-                              
                  In the answer to the amended petition, respondent alleged,                           
            inter alia, that “on or about May 29, 1998, respondent determined                          
            that Ms. Bacon qualified as an innocent spouse, under the provi-                           
            sions of I.R.C. � 6013(e), with respect to the 1990 income tax                             
                  A summary adjudication may be made that disposes of all of                           
            the issues in controversy if, inter alia, it is shown that there                           
            is no genuine issue as to any material fact with respect to those                          
            issues.  See Rule 121(b).  We conclude that there is no genuine                            
            issue as to any material fact regarding the issues raised with                             

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