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integration clause specifying that the MSA constituted the
parties' entire agreement and that it superseded any prior
understanding or agreements between them.
With respect to the $1,400 and $500 monthly payment
obligations agreed to by petitioner and Mr. Burns, the attorney
drafted the following provision:
4. ALIMONY FOR THE WIFE: The Husband agrees to pay to
the Wife alimony in the amount of $1400.00 per month,
until such time as the marital home is sold.
Thereafter the Husband agrees to pay to the Wife
alimony in the amount of $500.00 per month, until such
time as the Wife can legally begin receiving social
security benefits. Said payments to be deposited
directly into the Wife's bank account.
On reviewing this provision in the MSA before signing it,
petitioner questioned the attorney as to why both payments were
labeled "alimony" when she and Mr. Burns had agreed on different
tax treatment for each; i.e., the $1,400 monthly obligation being
taxable to Mr. Burns and the $500 monthly obligation being
taxable to her. The attorney advised petitioner that the
determination of the tax consequences for these payments would be
based on how the money was used, not on how the payment was
labeled in the agreement. On the basis of this assurance,
petitioner signed the MSA.
The MSA was thereupon incorporated into and attached to the
Petition for Dissolution of Marriage filed by the attorney with
the Circuit Court of Escambia County, Florida (Circuit Court).
On April 25, 2001, the Circuit Court adopted the MSA as the Final
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