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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
time.
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