Lawrence Patrick O'Brien - Page 7

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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               
                                                  Decision will be entered            
                                             under Rule 155.                          

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Last modified: May 25, 2011