John Maier III - Page 2

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               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.                                             
               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           
               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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