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OPINION
DAWSON, Judge: This case was assigned to Chief Special
Trial Judge Peter J. Panuthos, pursuant to the provisions of
section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court
agrees with and adopts the opinion of the Chief Special Trial
Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on respondent’s motion to dismiss for lack of
jurisdiction. As explained in detail below, we shall grant
respondent’s motion to dismiss.
Background
John Maier III (petitioner) filed joint Federal income tax
returns with his then wife, Judith L. Maier (Ms. Maier), for the
taxable years 1990, 1991, 1992, 1993, and 1994. The Maiers
reported taxes due on their returns for the taxable years 1990,
1991, 1992, 1993, and 1994, but failed to pay all or part of such
taxes.
On December 22, 1995, the Maiers executed a separation
agreement. The separation agreement addressed the Maiers’
outstanding Federal and State income tax liabilities as follows:
1 Section references are to sections of the Internal
Revenue Code, as amended, and Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: May 25, 2011