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4. Whether petitioner is entitled to the deductions
described below;
5. Whether petitioner is liable for the addition to tax
determined by respondent under section 6651(a)(1); and
6. Whether petitioner is entitled to relief from joint
liability on a joint return under section 6015(c) for 1992.
FINDINGS OF FACT
Petitioner resided in Benton Harbor, Michigan, when the
petitions in these cases were filed. From 1972 through July 14,
1986, petitioner was employed as an educational consultant by the
California Department of Education (DOE). The DOE terminated
petitioner’s employment effective July 14, 1986. Petitioner’s
termination was upheld on appeal.
In 1983, petitioner filed a charge against the DOE with the
Equal Employment Opportunity Commission. By letter dated April
20, 1984, that commission notified petitioner that he had the
right to sue the DOE under title VII. This letter is a
jurisdictional prerequisite to filing suit in Federal District
Court under title VII.
On June 28, 1984, petitioner filed a complaint in the United
States District Court for the Eastern District of California
(District Court) against the DOE and others (Banks I). The
complaint alleged violations under title VII and 42 U.S.C. sec.
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