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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].
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