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leaving a balance due of $11,541. Petitioner and intervenor
signed the return on April 11, 2000, and it was received by
respondent on April 15, 2000. No payment accompanied the return.
Petitioner and intervenor separated on February 1, 2000, and
intervenor filed for divorce on March 29, 2000. Petitioner and
intervenor divorced on March 9, 2001. Among other things, a
property settlement agreement (the settlement agreement) entered
into by petitioner and intervenor in connection with the divorce
provides: “[Petitioner and intervenor] shall equally will [sic]
be responsible for paying the [1999] tax liability owed to the
Internal Revenue Service in the approximate amount of $14,000.”
On the request, petitioner concedes an underpayment of tax
for 1999. On March 28, 2001, the date he made the request,
petitioner paid $5,753 to respondent to be credited against the
unpaid 1999 liability and claimed credit in the amount of $500
for two previous payments (the total of the three payments being
$6,253), which petitioner claimed satisfied his one-half of the
then outstanding tax liability. Petitioner requested “equitable
relief” from the remaining 1999 liability. Petitioner based his
request on his belief that the settlement agreement obligated him
to pay only one-half of the 1999 tax liability.
Respondent’s principal reason for denying the request was
his disagreement with the petitioner that the settlement
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