- 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 incomePage: 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