Verna Doyel - Page 2

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          whether petitioner is entitled to relief from joint and several             
          liability pursuant to section 6015(b) or (f) for 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 Buchanan, Michigan.                         
          Petitioner                                                                  
               Petitioner is a high school graduate and a mother of four.             
          After high school, she worked full time doing “office work”.                
               Around 1960, petitioner married her first husband.  She                
          worked full time during this marriage.                                      
               Petitioner’s marriage to her first husband lasted 7 years.             
          After their divorce, petitioner worked in order to support her              
          children.                                                                   


               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.           
               On brief, petitioner argues that she is entitled to sec.               
          6015 relief for 1981.  In her petition, petitioner did not raise            
          her 1981 tax year; in her request for sec. 6015 relief,                     
          petitioner did not raise her 1981 tax year; and, in the notice of           
          determination, respondent did not make a determination regarding            
          petitioner’s 1981 tax year.  Accordingly, petitioner’s 1981 tax             
          year is not before the Court.                                               




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