Sandrus L. Collier - Page 23

                                       - 23 -                                         
          for each such year.                                                         
               In support of her position that the knowledge or reason to             
          know element is present in the instant case, Ms. Collier contends           
          on brief that Mr. Collier handled, and prevented her from partic-           
          ipating in, their financial and tax matters and never informed              
          her of any unpaid taxes.  In an attempt to establish those                  
          contentions as facts, Ms. Collier relies on brief on her own                
          testimony and the unsworn statement of Christine Stotts (Ms.                
          Stotts) (Ms. Stotts’ statement), which the parties stipulated               
          “states her [Ms. Stotts’] personal knowledge of the relationship            
          between petitioner [Ms. Collier] and her ex-husband [Mr. Col-               

               17Ms. Collier relies on the following portion of Ms. Stotts’           
                    After Sandrus and her former husband Clai, moved                  
               to northern Virginia, there were many occasions,                       
               Sandrus and her son would come stay with me for a                      
               couple of days, and other times I would have to loan                   
               her money.  Clai did not always give her enough money                  
               to cover their bills.  On one occasion while visiting                  
               her, Clai came in and started an argument about their                  
               finances. He was especially upset on receiving a certi-                
               fied letter from the IRS.  He blamed her because he was                
               late with their taxes.  Sandrus told him she had never                 
               been involved with the filing of their taxes before so                 
               why was he so upset now.  When she asked to be a part                  
               of his decision making he told her she was too stupid                  
               to understand and he was not about to begin teaching                   
               her now.  Their argument was a little too nerve rat-                   
               tling for me so I left.  However, two or three hours                   
               later, she called to ask could she stay with me for a                  
               while.  Sandrus was afraid of Clai, but stayed in the                  
               marriage as long as she did for their son.                             

Page:  Previous  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  Next

Last modified: May 25, 2011