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3. The Defendant [petitioner] shall pay child
support through the Family Court Support Clerk at the
rate of fifty dollars per month beginning June 1, 1993.
The Defendant shall pay a 3% collection fee making her
payment total $51.50. Should Defendant fail to pay child
support as ordered she may be subjected to wage
garnishment and/or contempt of court proceedings.
4. The Defendant shall maintain insurance on the
children, and the parties shall evenly divide and pay for
any extraordinary medical, dental, and pharmaceutical
expenses of the children.
5. The Defendant shall notify the Plaintiff if she
gains full-time employment or social security disability.
As of June 1993, Mr. Harbin’s gross income was $1,733.33 per month,
whereas, petitioner had a monthly income of $291.63.
Sometime between June and September 1993, petitioner began
receiving disability payments from Social Security of approximately
$200 per month; these payments were sent to Mr. Harbin for the
support of the children. On October 14, 1993, the Family Court
issued another order that terminated as of September 1, 1993,
petitioner’s obligation to pay child support through the court to
Mr. Harbin.
During 1998, Nicholas and Jason resided with Mr. Harbin.
Cassandra and her daughter, Brooklyn Harbin (Brooklyn), resided
with petitioners.
On their 1998 Form 1040A, U.S. Individual Income Tax Return,
petitioners claimed dependency exemption deductions and child tax
credits for Nicholas, Jason, and Brooklyn. However, petitioners did
not attach to their 1998 Form 1040A, nor did they send under
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