Francenia M. Griffin - Page 4

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          Griffin’s divorce was finalized on November 17, 2003.  The                  
          divorce decree provides in relevant part:                                   
                    FEDERAL INCOME TAX                                                
                    IT IS ORDERED AND DECREED that GRAYLYNE GRIFFIN and               
               FRANCENIA GRIFFIN shall be equally responsible for all                 
               federal income tax liabilities of the parties from the date            
               of marriage through December 31, 2001, and each party shall            
               timely pay 50 percent of any deficiencies, assessments,                
               penalties, or interest due thereon and shall indemnify and             
               hold the other party and his or her property harmless from             
               50 percent of such liabilities unless such additional tax,             
               penalty, and/or interest resulted from a party’s omission of           
               taxable income or claim of erroneous deductions.  In such              
               case, the portion of the tax, penalty, and/or interest                 
               relating to the omitted income or claims of erroneous                  
               deductions shall be paid by the party who earned the omitted           
               income or proffered the claim for an erroneous deduction.              
               The parties agree that nothing contained herein shall be               
               construed as or is intended as a waiver of any rights that a           
               party has under the “Innocent Spouse” provisions of the                
               Internal Revenue Code.                                                 
                    IT IS ORDERED AND DECREED that if a refund is made for            
               overpayment of taxes for any year during the parties’                  
               marriage through December 31 of 2001, each party shall be              
               entitled to one-half of the refund, and the party receiving            
               the refund check is designated a constructive trustee for              
               the benefit of the other party, to the extent of one-half of           
               the total amount of the refund, and shall pay to the other             
               party one-half of the total amount of the refund check                 
               within five days of receipt of the refund check.  Either               
               party is ORDERED to endorse a refund check on presentation             
               by the other party.                                                    
               Petitioner and Mr. Griffin did not timely file their joint             
          Federal income tax returns for tax years 1992, 1993, 1994, 1995,            
          1996, 1997, and 1998.  Petitioner knew that neither she nor Mr.             
          Griffin had filed Federal income tax returns for this period of             

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Last modified: May 25, 2011