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Calculations for the above included findings as to
incomes, application of MELTZER formula to a shared
custody situation, and findings that the children’s
reasonable expenses are $7,500.00 per month while with
plaintiff and $6,500.00 per month while with defendant.
Additionally, $1,484.00 was added to the monthly award
as being � of the portion of the total mortgages,
insurance and taxes that exceed 25% of plaintiff’s
income from all sources including the $5,668.00 monthly
that defendant is paying directly.
Contempt proceedings, credit bureau reporting and
tax refund offset certification will not be initiated,
and judgement will not be entered, as long as payor
pays $500.00 per month on arrears with each payment.
Failure to make each payment on time and in full will
cause arrears to become subject to immediate collection
by all of the means listed above.
This Order is effective as of 12/12/99 and amends
the Order of 2/03/2000.[15] [Reproduced literally.]
On or about January 15, 2001, petitioner filed with respon-
dent Form 8857, Request for Innocent Spouse Relief (And Separa-
tion of Liability and Equitable Relief), with respect to, inter
alia, taxable year 1998 (petitioner’s Form 8857).16 Petitioner
attached a statement to petitioner’s Form 8857, which stated in
pertinent part:
15The record does not contain the order of Feb. 3, 2000.
16In petitioner’s Form 8857, petitioner also sought relief
under sec. 6015 with respect to taxable year 1999. In a letter
dated Aug. 31, 2001, that respondent sent to petitioner (dis-
cussed below), respondent informed petitioner that respondent did
not consider petitioner’s claim for relief under that section for
1999 because respondent had “no record of a joint return being
filed” for that year. Thereafter, petitioner no longer claimed
that she was entitled to relief under sec. 6015 with respect to
taxable year 1999. Taxable year 1999 is not at issue in the
instant case.
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