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references are to the Tax Court Rules of Practice and Procedure.
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined for 1999 a deficiency in petitioner’s
Federal income tax of $4,675 and an addition to tax under section
6651(a)(1) of $807. After a concession,2 the issues remaining
for decision are whether petitioner is: (1) Entitled to an
alimony deduction for 1999; and (2) subject to an addition to tax
under section 6651(a)(1) for failure to timely file his 1999
Federal income tax return.
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. Petitioner
resided in Jacksonville, Florida, at the time the petition was
filed.
Background
1. Petitioner’s Separation and Divorce
Petitioner was married to Marlyn Desauguste (Mrs.
Desauguste) in 1991. They were divorced on September 25, 2001.
One child was born of the marriage.
On June 16, 1998, petitioner and Mrs. Desauguste signed an
informal agreement (June Agreement) which stated:
The said parties have deemed it to their best interest
that this out-of-court agreement be made requiring the
2Petitioner concedes he is not entitled to claim head of
household filing status for 1999.
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