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b. Whether Ted Merriam Filed the Petition in This
Case Without Authority
Petitioner contends that Ted Merriam failed to inform her
about the case because he and James Merriam conspired to have her
held liable as a transferee. We disagree.
The tax year in issue is 1986. We do not believe that James
Merriam and Ted Merriam conspired to make petitioner liable as a
transferee for 1986. Petitioner and James Merriam had been
married for 7 years in 1986 and remained married another 16
years. Petitioner and James Merriam remained married 8 years
after the stipulation was filed. We do not believe that James
Merriam, who lived at the Tiburon residence with petitioner until
it was sold in 1999, conspired to lose that residence to the tax
collector. If Ted Merriam had not filed the petition, respondent
could have assessed the proposed transferee liability and begun
collection activity in 1992 rather than 1996.
We are not convinced that James Merriam and Ted Merriam
sought to have petitioner held liable as a transferee.
C. Conclusion
We conclude that petitioner has not shown by clear and
convincing evidence that fraud on the Court occurred in this
case.
An appropriate order
will be issued.
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