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obtain any of the vehicles Mr. Barber had. Petitioner was named
the primary physical custodian of their son. Mr. Barber was
ordered to pay child support. After an initial delinquency on
the child support obligation, Mr. Barber subsequently became
current with his payments.
As of the time of the trial of this case, Mr. Barber had not
filed Federal income tax returns since the last joint return
filed with petitioner for the year 1994. In addition, in order
to avoid levy actions, he no longer used a checking account. He
stated that he “jointly owns” a 1998 Ford pickup truck with a
friend. Mr. Barber makes all the payments on the vehicle loan
and exclusively drives the truck, which is registered in
Oklahoma. Since May 2001, he has served as court-appointed
guardian for his grandmother’s lake property. The property was
to be sold with the proceeds to be used for nursing home care.
Mr. Barber admitted liability for the joint tax debt with
petitioner for the year in question. However, since the divorce,
Mr. Barber made no payments toward the joint tax debts with
petitioner nor made significant efforts to settle their unpaid
tax liabilities. He described himself as “overwhelmed” and the
situation as “hopeless”. Asked about the possibility of entering
into an installment agreement, he stated: “Well, I’d consider
it, but I’m reluctant to enter into an agreement that I may not
be able to keep and that will never substantially reduce my tax
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