- 39 -
MY CONCLUSION
I recommend that the proposed denial of Janet Krasner’s
request for innocent spouse relief under IRC 6015(f) be
sustained. A Notice of Determination should be issued
for 1998. [Reproduced literally.]
On December 27, 2004, the Montgomery County Court of Common
Pleas issued an order (December 27, 2004 order) modifying any
previous support orders in the divorce proceedings instituted in
that Court by petitioner.18 The December 27, 2004 order provided
in pertinent part:
AND NOW, this 27th day of December, 2004, after
trial proceedings conducted, and predicated upon find-
ings that Plaintiff’s [petitioner’s] income and/or
earning capacity is $1,500.00 per month, and Defen-
dant’s [Mr. Krasner’s] net income from self employment
is $30,173.00 per month, it is hereby ORDERED and
DECREED as follows:
1. Effective April 23, 2002, Defendant shall pay
to Plaintiff the sum of $9,180.20 per month,
which sum has been calculated as follows:
a. Defendant Plaintiff
$30,173.00 $ 1,500.00
- 1,500.00 +11,469.20
$28,673.00 $12,969.20
x .40
$11,469.20
Combined Income
$31,673.00
59% 41%
b. Presumptive Minimum for Three (3) chil-
dren:
18The record does not contain all of the prior support
orders issued in the divorce proceedings.
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