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related penalties for the 1997 and 1998 taxable years pursuant to
section 6662(a).
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided at Fort Washington, Maryland.
Petitioner was married to Judith Richardson Spuler (Ms.
Spuler). In December 1997, petitioner and Ms. Spuler separated
and began to live apart. They were divorced in May 1999.
Before their divorce, Ms. Spuler sent respondent a letter
dated November 25, 1998, which stated in part:
At the end of 1997, my husband and I separated.
Divorce proceedings have commenced. It was my
understanding that we would file a joint return for
1997, and that my husband would file for an extension
of time to file until October 15. Our relationship has
become increasingly difficult and I am unable to obtain
copies of various documents, including the Application
for Extension of Time to File. In view of our
estranged circumstances, I finally decided to proceed
with filing a separate return even though it
substantially increased my tax liability.
Indeed, Ms. Spuler had filed on October 13, 1998, a Form
1040, U.S. Individual Income Tax Return, for the 1997 taxable
year (separate return). She filed using the status of “married
filing separate return” and reported wages of $37,098.
On May 13, 1999, petitioner filed a Form 1040 for the 1997
taxable year (1997 return). Petitioner had requested, and was
granted, an extension of time to file the 1997 return until
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