Debra Anne Banderas - Page 4

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          disbursement by the trustee of more than $2.37 million.2                    
          Meanwhile, on October 15, 1998, petitioner and Dr. Banderas                 
          signed and timely filed a joint Form 1040, U.S. Individual Income           
          Tax Return, for 1997.  The return reflected total adjusted gross            
          income of $304,673, consisting primarily of pension, annuity, and           
          Social Security income of Dr. Banderas but also including $5,025            
          of wage income earned by petitioner.3  A reported $10,250 was               
          shown as Federal income tax withheld, $250 of which represented             
          withholding from petitioner’s wages.  The stated balance due was            
          $64,767.  Petitioner was aware of the balance due at the time she           
          signed the return.  No payment was submitted with the return.               
          The Banderases’ joint Form 1040 for 1998 was filed in late 1999             
          reporting a loss and is not at issue here.                                  
               By 1999, financial pressures had apparently led Dr. Banderas           
          to return to work.  Then, on September 16, 1999, Dr. Banderas was           
          diagnosed with cancer.  The cancer was terminal, and Dr. Banderas           
          died of complications from the disease on November 16, 1999.  On            
          October 15, 2000, petitioner signed and timely filed a joint Form           
          1040 for 1999 as a surviving spouse.  The return reflected total            
          adjusted gross income of $121,326, which amount incorporated wage           

               2 This Court takes judicial notice of the July 21, 2005,               
          order.  See Fed. R. Evid. 201; Estate of Reis v. Commissioner, 87           
          T.C. 1016, 1027 (1986).                                                     
               3 The Banderases rounded the amounts reported on their tax             

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