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judgment). The divorce judgment ordered, inter alia, that
permanent alimony be awarded to petitioner in the amount of
$1,000 per month.
Petitioner made several unsuccessful appeals to the Michigan
Supreme Court regarding her divorce. See Stark v. George, 489
N.W.2d 784 (Mich. 1992) (denying petitioner’s application for
leave to appeal an action against the attorneys who represented
Forrest Stark in the divorce proceedings); Stark v. Midland
Circuit Judge, 435 Mich. 877 (1990) (denying petitioner’s
application for leave to appeal and denying a motion “to
disqualify a party”); Stark v. Stark, 432 Mich. 898 (1989)
(denying petitioner’s application for leave to appeal an action
against Forrest Stark), motion for reconsideration denied, Stark
v. Stark, Nos. 85431, 85, 85432, 83, 1989 Mich. LEXIS 1217; Stark
v. Stark, 431 Mich. 877 (1988) (denying petitioner’s application
for leave to appeal an action against Forrest Stark).2
Petitioner filed a Federal income tax return for 1994
showing tax liability, but she did not remit payment for the
reported liability. Petitioner filed a Federal income tax return
for 1996, but not for 1995 or 1997.
2 On petitioner’s Form 12153, Request for a Collection Due
Process Hearing, dated July 12, 2000, petitioner contended that
her divorce was invalid and stated that her “case is now in
Federal Court.” We take judicial notice that on July 12, 2000,
the United States Court for the Eastern District of Michigan
entered an order granting the State of Michigan’s motion to
dismiss the action filed by petitioner in Stark v. Michigan, No.
00-CV-10066 (E.D. Mich., filed Feb. 23, 2000).
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