Dori R. Merriam, Transferee - Page 16

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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                
                                                  An appropriate order                
                                             will be issued.                          

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