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Oklahoma, that she used for mailings in this case. Petitioner
did so despite the Court’s admonishment that her failure to
respond more fully to respondent’s discovery requests could
result in sanctions against her. After various hearings and
status reports, on December 2, 2002, respondent’s motion to
impose sanctions for failure to comply with Court-ordered
discovery was granted:
in that petitioner is prohibited from presenting
documentary or testimonial evidence in this proceeding,
which is the subject matter of respondent’s discovery
requests, that has not otherwise been provided to
respondent as of the date of this Order, * * * relating
to the assets that petitioner has owned since 1980 and
her annual net worth for each year since 1980.
At the time of trial of this case in June 2003, petitioner
refused to answer questions concerning her residence at the time
that she filed the petition, her current residence, and property
owned by petitioner or her husband, D’Aunay. As a result, and
after several warnings by the Court, petitioner did not present
any reliable evidence of her current financial situation insofar
as that situation is relevant to considerations of equity, as
discussed below.
OPINION
Generally, married taxpayers may elect to file a joint
Federal income tax return. Sec. 6013(a). After making the
election, each spouse generally is jointly and severally liable
for the entire tax due for that taxable year. Sec. 6013(d)(3).
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