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reported to the Court that as of December 20, 2006, unpaid taxes
remain in this case. On December 27, 2006, we vacated our order
dismissing this case for lack of jurisdiction.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
A. Petitioner and Intervenor
Petitioner resided in Scottsdale, Arizona, when she filed
her petition. Petitioner and intervenor (collectively, the
Murrays) were married in September 1988 and were divorced in June
1998. They had two children.
Petitioner has a high school education. She was employed
full time for several years before she married intervenor when
she was 30. She worked full time until January 1990. The
Murrays had their first child in February 1990. Petitioner
occasionally worked part time from then until they separated in
1998.
Intervenor was a self-employed practicing lawyer most of the
time he was married to petitioner.
Intervenor was the family’s primary earner and handled the
family finances. He wrote the majority of checks to pay the
family living expenses. The Murrays did not live well, and money
was always tight. In 1993, intervenor submitted an offer-in-
compromise with respect to years not identified in the record.
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