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proceed with collection with respect to each of petitioner’s
taxable years 1992 and 1995. We hold respondent did not.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner resided in Orem, Utah (Orem), at the time she
filed the petition in this case.
On October 18, 1996, petitioner and her then husband, John
Armstrong (Mr. Armstrong),1 filed jointly Form 1040, U.S. Indi-
vidual Income Tax Return (Form 1040), for their taxable year 1995
(1995 return).2 On October 28, 1998, they filed jointly Form
1040 for their taxable year 1992 (1992 return). Although peti-
tioner and Mr. Armstrong reported Federal income tax (tax) due in
each of their 1992 and 1995 returns, at the time that they filed
each of those returns, petitioner and Mr. Armstrong did not pay
the tax shown due in each such return.
As reflected in Form 4340, Certificate of Assessments,
Payments, and Other Specified Matters (Form 4340), with respect
1Mr. Armstrong is not a party in the instant case. At an
undisclosed time after Oct. 12, 1996, but before Aug. 8, 2000,
petitioner and Mr. Armstrong divorced.
2During July 1996 through at least Oct. 1996, petitioner and
Mr. Armstrong were in the Dominican Republic. On Oct. 12, 1996,
petitioner and Mr. Armstrong executed Form 2848, Power of Attor-
ney and Declaration of Representative (power of attorney), in
which they appointed Richard W. Souther (Mr. Souther) as their
attorney-in-fact and authorized him to sign and file Form 1040
with respect to their taxable year 1995. Pursuant to that power
of attorney, Mr. Souther executed and filed the 1995 return for
petitioner and Mr. Armstrong.
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