3
against any benefits that were due to Mr. Willadsen from his
present or future employer.
The parties were formally divorced by the State courts of
Ohio in December 1989. The decree of divorce ordered that the
settlement agreement be incorporated into and made part of the
judgment. In March 1990, the appropriate Ohio court filed a
supplemental order in the divorce case which the parties agree is
the QDRO referred to in the parties' above settlement agreement,
and is a QDRO within the meaning of section 414(p). At paragraph
4 of said QDRO, the Ohio court ordered: "Any taxes due to
Internal Revenue Services on the amount distributed from the
Member's R Account shall be the responsibility of Member". The
parties do not dispute that the "R" account refers to the thrift
and pension plans of the Marathon Oil [or Petroleum] Co., which
were held for the benefit of Mr. Willadsen, who was the "Member",
and that petitioner under the QDRO was designated as the
alternate payee of such plans.
Under the terms of the agreement, disbursement in the amount
of $34,930 was made from Marathon Oil Co. to petitioner,
representing the amount payable under the QDRO, plus $1,156.26 in
interest, all in May 1990.
As part of her joint return for the year 1990, petitioner
did not report the amount of the QDRO distribution made to her.
Respondent thereafter issued to petitioner the statutory notice
of deficiency that is at issue in this case.
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Last modified: May 25, 2011