- 34 -
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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