- 2 -
discretion in denying petitioner relief under section 6015(f) for
the taxable year 1998.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts is incorporated herein by this
reference. Petitioner resided in Lake Ridge, Virginia, when she
filed the petition in this case.
Petitioner was married to John L. Ziegler, Jr. (Mr.
Ziegler), from 1990 until March 7, 2000. Petitioner separated
from Mr. Ziegler in February 1999. Petitioner earned her
bachelor’s degree from Virginia State University. During 1998,
petitioner was employed by the Commonwealth of Virginia and
Suffolk County Schools, and Mr. Ziegler was employed as a U.S.
Marshal.
Petitioner and Mr. Ziegler filed electronic joint Federal
income tax returns for 1995, 1996, and 1997. In anticipation of
filing a joint return with Mr. Ziegler for 1998, petitioner gave
Mr. Ziegler her 1998 W-2, Wage and Tax Statements, which showed
taxable income of $1,159 from Suffolk Public Schools and $1,680
from the Commonwealth of Virginia. Mr. Ziegler subsequently
returned the W-2 statements to petitioner and informed her that
he would file a separate income tax return because petitioner did
not make enough money to require the filing of a return.
However, without petitioner’s knowledge, Mr. Ziegler arranged for
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011