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made, and
(D) there is no liability to make any such payment for
any period after the death of the payee spouse and there is
no liability to make any payment (in cash or property) as a
substitute for such payments after the death of the payee
spouse.
The payments at issue, totaling $30,000 for the year 2002, meet
the specifications of section 71(a) and (b)(1).
Petitioner, however, relies on two State statutes for her
position that the contested payments she received are gifts and
not income. The first of these, Ariz. Rev. Stat. Ann. sec. 46-
441A (1998), established the Clearinghouse to receive, disburse
and monitor support payments. Arizona Revised Statutes Annotated
sec. 46-441B (1998) requires all orders of support to direct
payment of support or maintenance through the Clearinghouse,
unless otherwise provided. Arizona Revised Statutes Annotated
sec. 46-441H (1998) provides that payments made directly to a
person other than the Clearinghouse “shall not be credited
against the support obligation” unless direct payments were
ordered by the court or are made by agreement of the parties. It
is clear that the decree in this case required Arias to make his
payments through the Clearinghouse and that he did not do so.
The second statutory provision on which petitioner relies,
Ariz. Rev. Stat. Ann. sec. 25-510B (2000), states that “In any
proceeding under this chapter” (Chapter 5, Family Support
Duties), records of payments maintained by the Clearinghouse are
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