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whether petitioner is entitled to relief from joint and several
liability pursuant to section 6015(b) or (f) for 1980, 1981,
1982, 1983, 1984, 1985, and 1986.2
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The first stipulation of facts, second stipulation of facts,
third stipulation of facts, and the attached exhibits are
incorporated herein by this reference. At the time she filed the
petition, petitioner resided in Hacienda Heights, California.
Petitioner and Her Husband
Petitioner has a high school education. After high school,
petitioner worked for the telephone company for 2 years.
Petitioner married Ernest F. “Joe” Bartak (Mr. Bartak) in 1964.
As of the time of trial, petitioner and Mr. Bartak were married.
Petitioner wrote all the checks for the household expenses
and maintained possession of the household checkbook. Petitioner
handled all the household bills. Petitioner had access to all
the family’s tax information and documents.
Petitioner’s Relationship With Mr. Bartak
During the years in issue, family financial decisions were
discussed between petitioner and Mr. Bartak. Mr. Bartak did not
1(...continued)
Court Rules of Practice and Procedure.
2 In her petition, petitioner sought relief pursuant to
sec. 6015(b) and (f). Accordingly, sec. 6015(c) is not in issue.
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