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divorce decree in State court, petitioner responded he had not
because he does not want to further burden her with additional
court and attorney fees. Petitioner also testified, however,
that Ms. O’Brien will not sign a Form 8332. The Court truly
sympathizes with petitioner’s situation. Unfortunately, his
remedy in this instance is to pursue Ms. O’Brien’s compliance
with the divorce decree, and any other remedies that may make him
whole, in State court.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011