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this proceeding. Petitioner was also granted “sole and exclusive
ownership of the [marital residence], free and clear of any claim
or interest by [intervenor]”.2
The settlement agreement further provided, in relevant part,
that: (1) Petitioner “shall be awarded as her sole and exclusive
property the escrow account currently held by her attorneys free
and clear of any claim made by [intervenor]”, (2) with the
exception of approximately $9,300 in the children’s tuition
arrearage, the funds in petitioner’s escrow account would be used
to pay marital debts, (3) intervenor was “solely and exclusively
responsible” for the children’s tuition arrearage, (4) petitioner
and intervenor each pay one-half of the current and future school
tuition for the minor children, and (5) the refund claimed on the
1998 joint return be used to fix the roof of the marital
residence.
On September 6, 2000, respondent sent to petitioner and
intervenor a notice of proposed adjustments with respect to their
1998 return. The notice stated, in part, that the Dean Witter
IRA distribution was includable in their 1998 income.
On March 16, 2001, petitioner submitted to respondent a
Form 8857, Request for Innocent Spouse Relief, requesting the
2 At the time of the divorce, the marital residence was
worth approximately $175,000. The remaining unpaid mortgage on
the residence at that time was approximately $20,000.
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