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instant case, the marriage dissolution action was pending, and
petitioner and Mr. Barrera were still legally married.
As part of the marriage dissolution action, petitioner and
Mr. Barrera entered into a Marital Settlement Agreement on May
20, 2004 (marital settlement agreement), to settle, among other
things, their rights with respect to marital property and their
obligations for marital debts and child support. Under the
section of the marital settlement agreement titled, “REAL
PROPERTY DIVISION”, the West Kendall house became the sole
property of petitioner, and she assumed responsibility for the
mortgage on the property. Under the section titled “DEBTS”,
petitioner and Mr. Barrera agreed to each pay the consumer debts
that were in their individual names. With respect to tax debts,
the section acknowledged: “there exists a substantial federal
income tax deficiency for joint tax returns filed for 1998, 1999,
2000, and 2001”, and provided that “Husband agrees to assume said
federal income tax liability in its entirety and agrees to hold
wife harmless for all outstanding income tax liabilities which
may result from having filed a joint return with him.” The
potential tax liabilities were further addressed in a separate
section titled “TAXES”, which provided that
there is currently an outstanding federal income tax
liability of an undetermined amount as a result of the
parties filing a joint tax return for the tax years
1998, 1999, 2000, and 2001. Husband hereby admits that
all such liability is attributable to him and promises
to hold Wife harmless and indemnify her for all such
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