Margaret Carol Burns - Page 7

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          later refusing to assist petitioner when requested, that the                
          attorney receive an Admonishment for Minor Misconduct and be                
          required to attend a continuing legal education program sponsored           
          by the American Academy of Matrimonial Lawyers.  The Grievance              
          Committee's report concluded that the attorney had "failed to               
          competently and diligently represent * * * [petitioner] by                  
          properly wording the language of the Marital Settlement Agreement           
          so that the non-marital payments would not be taxed as income to            
          her after the entry of the final judgment."                                 
               For Federal income tax purposes, an alimony or separate                
          maintenance payment is any payment in cash if:  (a) Such payment            
          is received by, or on behalf of, a former spouse under a divorce            
          or separation instrument;2 (b) the divorce or separation                    
          instrument does not designate such payment as a payment which is            
          not includible in gross income under section 71 and not allowable           
          as a deduction under section 215; (c) the payee spouse and the              
          payor spouse are not members of the same household at the time              
          the payment is made; and (d) there is no liability to make any              
          such payment, or a substitute for such payments, in cash or                 

               2 A divorce or separation instrument means:  (a) A decree of           
          divorce or separate maintenance or any written instrument                   
          incident to such decree, (b) a written separation agreement, or             
          (c) a decree (not described in (a)) requiring a spouse to make              
          payments for the support or maintenance of the other spouse.                
          Sec. 71(b)(2)(A)-(C).                                                       

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Last modified: May 25, 2011