Arlene C. Ogonoski - Page 5

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          1999 in the amounts set forth below as to which respondent denied           
          petitioner’s prayer for relief under section 6015:                          
                    Year      Assessment Date       Assessments                       
                    1989      5/28/90             $20,197.34                          
                    1990      6/3/91              23,431.75                           
                    1991      6/1/92              7,697.66                            
                    1992      5/31/93             12,829.84                           
                    1993          5/30/94         9,502.73                            
                    1994      5/29/95             4,630.19                            
                    1995      6/10/96             3,662.62                            
                    1996      6/2/97              3,865.19                            
                    1997      5/25/98             8,327.69                            
                    1998      10/30/00            2,047.29                            
                    1999      6/5/00                   -0-                            
               Since at least 1997 through the present, petitioner and Mr.            
          Ogonoski have had a joint checking account and used the funds in            
          this account to pay some of their personal expenses.  Mr.                   
          Ogonoski had other checking accounts related to his business that           
          petitioner did not control or have access to.                               
               On August 7, 1992, petitioner and Mr. Ogonoski filed for               
          chapter 13 bankruptcy in the U.S. Bankruptcy Court in Hartford,             
          Connecticut.  On January 15, 1993, the Bankruptcy Court                     
          dismissed the case.  On April 16, 1993, petitioner and Mr.                  
          Ogonoski filed for chapter 7 bankruptcy in the U.S. Bankruptcy              
          Court in Hartford, Connecticut.  On July 14, 1993, the Bankruptcy           
          Court dismissed the case.                                                   
               In 1994, petitioner’s house was foreclosed on and sold to              
          pay her and Mr. Ogonoski’s debts.  For 4 months the Ogonoskis               
          lived in the family car before they rented and then purchased the           
          other house in which they now live.                                         




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