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or separation] instrument, then so much of such payment as does
not exceed the sum payable for support shall be considered a
payment for such support.”
Mr. Hazam, citing Fina v. Fina, 737 A.2d 760 (Pa. Super. Ct.
1999), contends that pursuant to an oral agreement he was not
required to pay the $30,000 of child support. In Fina, the court
found credible the husband’s testimony that the wife “had
expressly agreed to a reduction” in child support payments. Id.
at 763-764. No such finding is warranted here. Petitioners did
not modify the agreement, which specified that Mr. Hazam shall
pay $30,000 per year for child support in addition to the
$200,000 for alimony. Accordingly, $30,000 of each $200,000
payment shall be considered, pursuant to section 71(c)(3), a
payment for child support. See Blyth v. Commissioner, 21 T.C.
275 (1953). The $30,000 amounts are not, pursuant to section
215, deductible as alimony.
II. Additions to Tax
Section 6651(a)(1) imposes an addition to tax for the
failure to file a required return on the date prescribed. Ms.
Hazam has not established that she filed her returns on the dates
prescribed. Accordingly, she is liable for the additions to tax.
To reflect the foregoing,
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Last modified: May 25, 2011