- 4 -
Mr. Cowdery was not making payments to the IRS because of the
levy. Although petitioner was aware of the IRS action against
their account, she nevertheless filed her 1995 return jointly
with Mr. Cowdery.
Tax Liability Payments
On May 9, 1997, the County Clerk of Pierce County,
Washington, entered a Decree of Dissolution with respect to
petitioner and Mr. Cowdery’s marriage. The divorce decree stated
that Mr. Cowdery was responsible for providing spousal support to
petitioner and for paying the IRS liabilities. Mr. Cowdery,
however, consistently failed to make any such payments.
Petitioner received a court judgment against Mr. Cowdery for
his failure to make the support and tax liability payments. On
October 28, 1999, the County Clerk of Pierce County, Washington,
entered a Judgment for Past Due Spousal Maintenance and Payments
Made to IRS, which stated in pertinent part, the following:
3.5 JUDGMENT FOR PAST SPOUSAL MAINTENANCE
YVONNE LOPEZ shall have judgment against
THOMAS COWDERY in the amount of $3,575.00
for unpaid spousal maintenance for the period
from 6/16/98 through 7/15/99.
3.6 OTHER RECOVERY AMOUNTS
YVONNE LOPEZ shall have judgment against
THOMAS COWDERY for $1,246.32 for the payments
petitioner has made to the IRS.
Despite the judgment, however, petitioner received no money from
Mr. Cowdery. Because of Mr. Cowdery’s failure to pay the income
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011