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petitioner’s unpaid liability for 1995.
Petitioner and Mr. Mellen owned free and clear of any
encumbrances a 1991 Infiniti automobile, a 1988 Toyota truck,16
and another truck that needed repair. At the time of the trial
in this case, petitioner was driving her son’s car because the
1991 Infiniti that she usually drove needed repair.
In addition to petitioner’s unpaid liability for 1995, at
the time of trial in the instant case, the debts of petitioner
and/or Mr. Mellen were: (1) $14,000 to the State of Utah for
State income tax with respect to the taxable year 1995, (2) a
$545 judgment for a medical bill, (3) a debt in an undisclosed
amount for money borrowed at an undisclosed time from the Questar
retirement plan, and (4) $9,000 to the Questar retirement plan
for a second loan that petitioner used sometime after the Novem-
ber 14, 2000 hearing with the Appeals officer but before the date
of the trial in this case in order to make the final balloon
payment with respect to the mortgage on petitioner’s residence.17
16A neighbor gave the 1988 Toyota truck to Mr. Mellen at a
time not disclosed by the record because it was not working, and
the neighbor thought that Mr. Mellen might be able to make the
repairs necessary for that truck to become functional.
17As of at least January 2002, petitioner had been unable to
obtain another loan from the Questar retirement plan. That is
because, since at least that time, the maximum number of out-
standing loans permitted under the Questar retirement plan at any
one time was two (i.e., one general loan and one residential
loan).
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