Maureen Monsour - Page 34

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          did petitioner make a claim at any other time while the case for            
          the taxable years at issue was pending in the Court, including              
          during the period July 22 to October 8, 1998,27 that she was                
          entitled to relief from joint and several liability with respect            
          to any of those years.  Petitioner and Mr. Monsour agreed with              
          respondent that she was jointly and severally liable for defi-              
          ciencies in, additions to, and penalties on tax that totaled                
          $40,686, $10,732, $11,719, and $33,959 for the taxable years                
          1989, 1991, 1992, and 1993, respectively, and that the Court                
          should enter a decision to that effect.28  Under such circum-               
          stances, it strains credulity that petitioner, an attorney, would           
          have agreed to the stipulated decision that the Court entered in            
          the case for the taxable years at issue without having meaning-             
          fully participated in discussions about that case with Mr.                  


               26(...continued)                                                       
          6013(e).  The stipulated decision in the case for the taxable               
          years 1987 and 1988 did not grant petitioner relief under that              
          section.  Moreover, petitioner and Mr. Monsour were represented             
          by Mr. Winschel in the case for the taxable years at issue, and             
          there is no suggestion in the record that there was any misunder-           
          standing on the part of petitioner, Mr. Winschel, or Mr. Laubach,           
          respondent’s counsel in that case, which precluded petitioner               
          from raising a claim for relief from joint and several liability.           
               27On Oct. 8, 1998, the Court entered the stipulated decision           
          in the case for the taxable years at issue.                                 
               28The stipulated decision in the case for the taxable years            
          at issue showed that there was no addition to tax due from                  
          petitioner and Mr. Monsour for the taxable year 1991.  That                 
          decision also showed $29,956.22 in unpaid tax due from petitioner           
          and Mr. Monsour for the taxable year 1990.                                  





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