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resided in Middletown, Pennsylvania, when she filed the petition
herein.
During the years in issue, petitioner was married to James
S. Vuxta. Mr. Vuxta was a self-employed carpenter who operated
his business as a sole proprietorship. Petitioner was not
involved in such business. Mr. Vuxta was the primary wage earner
of their household.
Petitioner and Mr. Vuxta filed joint Federal income tax
returns for taxable years 1989 through 1992. The tax returns
were prepared by Mr. Vuxta. Petitioner did not review the tax
returns before signing them, relying upon Mr. Vuxta’s preparation
of such returns. The 1989 tax return was filed on September 17,
1990; the 1990 tax return was filed on September 23, 1991; the
1991 tax return was filed on May 30, 1996; and the 1992 tax
return was filed on September 20, 1993. The liabilities relevant
to these tax returns remain unpaid. The unpaid liabilities are
solely and fully allocable to Mr. Vuxta.
As indicated on the tax returns, petitioner was a
“waitress”. She is a high school graduate.
On May 1, 1992, petitioner and Mr. Vuxta filed a bankruptcy
petition in the United States Bankruptcy Court for the Middle
District of Pennsylvania. The date of bankruptcy discharge is
May 23, 1997.
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