Jan L. Ashlock - Page 2




                                        - 2 -                                         
          Federal income tax liabilities for 1996, 2000, 2001, 2002, and              
          2003, representing a cumulative total of $44,383.1                          
               Unless otherwise indicated, all section references are to              
          the sections of the Internal Revenue Code applicable to this                
          collection action, and all Rule references are to the Tax Court             
          Rules of Practice and Procedure.                                            

                                     Background                                       
               The facts of this case have been submitted fully stipulated            
          under Rule 122 and are so found.                                            
               Petitioner is a resident of Oregon.  Petitioner has been               
          employed as a nurse for many years.                                         
               In 2001, petitioner was divorced from her husband of                   
          8 years.                                                                    
               As part of the divorce from her husband and separation of              
          their marital property, in 2001 petitioner was to receive assets            
          with a value of $26,480, including an interest in real property             
          located at 400 Lake Street, Berrien Springs, Michigan (the                  
          Michigan property).  The interest had a value of $25,000 to                 
          petitioner, as specified by the divorce court.                              
               The June 6, 2001, judgment in dissolution of petitioner’s              
          marriage expressly awarded to petitioner “all the parties’                  


               1 Petitioner’s OIC also related to additional outstanding              
          Federal income tax liabilities petitioner owed for 1995 but which           
          are not otherwise involved in this case.                                    






Page:  Previous  1  2  3  4  5  6  7  8  Next 

Last modified: March 27, 2008