- 3 - FINDINGS OF FACT Some of the facts have been stipulated and are so found. The stipulation of facts and attached exhibits are incorporated herein by this reference. A. Background Petitioner resided in Beaufort, South Carolina, on the date the petition in this case was filed. Petitioner and her former spouse, Kenneth Washington (Mr. Washington), were married in 1970. Petitioner and Mr. Washington permanently separated in 1992; they were divorced in 1997. During their marriage, petitioner and Mr. Washington had two children who at the time of trial in this case were ages 14 and 16. Petitioner is a high school graduate. At all relevant times, she was employed as a Government purchasing agent with the Marine Corps Air Station. Petitioner has been employed by the Federal Government for approximately 20 years. At all relevant times, Mr. Washington was a self-employed carpenter. Mr. Washington did not discuss his business or financial dealings with petitioner. B. The Unpaid 1989 Tax Liability On April 15, 1990, petitioner and Mr. Washington jointly filed a Form 1040, U.S. Individual Income Tax Return, for 1989 (the 1989 joint return) that was prepared by a tax return preparer. Petitioner provided her Form W-2, Wage and Income Statement, to thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011