- 8 - problems, petitioner, with their three children, left the marital home. Petitioner and Alimam were divorced on April 14, 1998. In the divorce decree of the Superior Court of Columbia County, State of Georgia, Alimam was ordered to pay all outstanding joint Federal income taxes “as well [as] any other future tax liability having been incurred during the course of the parties’ marriage”. In the divorce proceeding, petitioner was not awarded alimony or any support payments from Alimam. Alimam was ordered to pay monthly child support of $3,000 for the three children, which child support Alimam paid only sporadically. Alimam was once incarcerated for failure to pay such child support. Throughout their marriage and in spite of petitioner’s requests, Alimam did not provide to petitioner any financial information relating to his medical practice, and petitioner was never shown any books and records relating to Alimam’s medical practice. During the years in issue, all of petitioner’s annual income and her withheld taxes were reflected on Forms W-2, Wage and Tax Statement, which petitioner gave to Alimam each year prior to the preparation by Alimam’s accountant of their joint Federal income tax returns. The taxes withheld from petitioner’s salary each year reflected essentially the total Federal income taxPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011