- 2 - This case was commenced in response to a final notice denying petitioner’s request for relief under section 6015(f) with respect to unpaid taxes on a joint return filed by petitioner and her former spouse for 1998. Background Some of the facts have been stipulated, and the stipulated facts are incorporated in our findings by this reference. Petitioner and Mark D. Malone (Malone) were married on August 12, 1978. In February 1999, petitioner filed a petition seeking dissolution of her marriage to Malone. A Stipulation executed by petitioner and Malone in July 1999 included the following paragraph: (e) Tax Returns: Mark’s attorney shall convey to Mary’s attorney the 1998 joint income tax returns prepared by Vercamp & Malone, CPAs. Mary and her counsel shall promptly review said returns upon receipt of same and Mary shall execute said joint returns. A Judgment & Decree of Dissolution of Marriage (the decree) was filed December 26, 2000, in the Circuit Court of Phelps County, Missouri. The decree included the following provision: 1998 TAX LIABILITY The Court finds that Petitioner had $2,418.00 intercepted from her 1999 tax refund to apply to joint taxes for 1998, of which Petitioner’s income was approximately 5 percent of adjusted gross income. * * * [Malone] is ordered to pay back to Petitioner 95 percent of said amount, in the amount of $2,297.10 by December 1, 2000. If the parties receive a refund for tax year 1998, state and/or federal, then any refund shall be the sole and separate property of * * * [Malone].Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011