and obviously the personal partner of mister jack janet practices practiced medicine mr ware took care of the business two thousand and six two thousand and seven the mr we're became aware subsequently janet also that the united states government was looking at cardinal respiratory concerning certain billing practices the that resulted eventually again mr we're being excluded from business by virtue of a court order there was a time finding against him from by judge scott leading to his basically getting out of the business in that same range shortly after they advocated where the united states attorney was moving forward with criminal prosecution investigation and grand jury in september two thousand and seven the divorce was filed and things came to a head one of the components of the judgment of dissolution of marriage and brings us here today is the court's direction that janet has to pay one half of the tax obligation of mr we're rising out of the hous pack time lawyers are called upon to put square pegs in round hole us and our argument is somewhat in that category because what we're really seeking is not to avoid paying a fair share in taxes but avoiding once again being taken advantage of by mr we're the tax obligation and there was just so it's all here mr scott on mr ware is incarcerated and i believe it still incarcerated growth always getting close to the end that is period of incarceration our concern is the way that the order is written and if the court looks at our motion to reconsider what we the court knows that the areas can do office and compromise and can compromise various items i can perceive or think of a number of methods upon which mr ware ends up using jack where is half of the taxes his one hundred percent application ok he he says i'll do it offer compromise you to take a million half from janet werker and i'll give you a insult in a long series of insults that occurred in this case so realistically and very simply we're just asking this court r collection effort on her part in the scenario this hypothetical yes or it very well maybe we would have to go back and do some sort of rule against him say he didn't pay the million half but if he comes in and said provide five thousand that went overseas you know but we're focused on those monies that were there so that the court understand what happens and some of this may be why there was also also a car that was purchased the gun the receipts and a wedding wavering that was going to go overseas the car probably outside of the record but the car precipitated the federal government to move forward very she sent it seems that rest just and i think that's why talk about the square peg when you read everything looks it may appear that we're trying to get out of the entire tax obligation and that is snap and accurate representation of what we try to if you take a look at the history of the record she's been the sole parent over three children she had her life her license was not suspended although she had to fight for it she lost her medic here privileges and when she lost her medical care privileges she lost her ability for hospital privileges and she lost all of her insurance companies just said now the fact that we she lost her ability to practice this is a woman too when you read the nothing joined to law school as a mother of three children she wanted to go out to law school and she got up to date where she was going to take the bar the day before the bar  she's living nightmare this is one she's not a warning her responsibility and maybe everybody should have put the seven hundred fifty thousand dollars in i don't think tax returns would have done anyway your honor because quite honestly there is no way to trust just simply know he's a dishonest man he hasn't told the truth the spin that he tells with regard to this  patient i was sending this money overseas because i was trying to make eighteen or twelve billion dollars so i could support my family because it was knowing i was going to jail is this preposterous anything free that order says two things first of all they agree to divide up the big account my client's entire fidelity account that was in may of zero eight was after all of the earnings in zero seven and zero after all of the dividends and interest and capital gains in zero seven and if the court will recall the facts the parties had to liquidate substantial funds to pay the margin account before they divided it and dr dust we're received her entire half of all that income two point four million dollars in may of zero eight and they agreed hey everybody knows we've got a big tax hit here everybody's going to be responsible for half and the border says not only put seven fifty each in account it says you pay your half of the taxes it says you file a joint return didn't do it and when you look at our exhibit ten she files through the  not actually filing term she has an audit and they don't include one dime of all the interest dividends and capital gains that she received from the distribution of the fidelity account now by not filing a joint return with my client and she chose not to follow a court order she has no obligation for all of those interest dividends capital gains taxes associated with the liquidation of that account and don't entirely into my client's tax return and in violation of what they agreed to in a court order in april of zero eight she's now saying hey even though you said i have half you know eight and i agreed to that now i want you to say wait a minute if for some reason his assets don't cover his half i don't have to pay that much if you look at our exhibit twenty six our zuba twenty six is the letter from the accountant that actually counts he's an attorney that is dealing with the i r s audit that iris auto went for six million five hundred three three million ninety nine thousand before additional penalties and interest since the time he wrote that letter that's just the feds there's also the state of about three hundred ten thousand dollars so if you look judge says ok leave you get your half two point for me sir you get your half two point four million and whatever you do with it is yours well mr we're used his money and at the time of trial his money was down to a million so a million seventy two thousand because of the fact that he spent money defending himself in the federal court system which is his election her money she didn't touch it went to three million now when you look at the effect of with distribution in the majority of the money that was held in the in the bond going to her she has over four point two million dollars  point seven and still has substantial money substantial money almost three million dollars at a time trial money as far as the courts question can all of his a s s be reach for tax purposes i happen to practice with a c p a brother who says yes i that's my information i'm not a tax expert but all assets are or i can tell the court that truthfully and the problem is that neither party did it a lot of craziness went on with criminal trials being sentenced being in they're of they are not going to take less if she is obligated to pay half and has forty five million down it makes it impossible for him to say hey my two million i got one point seven million in or the order each party to be responsible for half of the tax obligation is to determine the iris collects one hundred percent against your line then your client is in a so there's no there's no relationship on so actually so in essence you i r s would have to come in and take everything my client has part of what he has is that court order that says she is obligated for a we filed across appeal and there are some things that i'd like to point out with regard to that first of all the biggest area is that this patient wife and we make two statements and that the big we sa good it's against the manifest weight of the evidence as to whether or not the court properly found that there was dissipated and there's two areas that we think the court erred the first one is in the fact that the no benefit to rick we're nowhere is there a pot of gold nowhere is there a bank account that was to his benefit nowhere was there any type he got booked people are going to promise him millions what he has millions and he's in a panic mode no doubt about it they're caught by the federal government he knows it's serious we have lawyers involved and this man is panicked where do you make his big money before just as he testified overseas investing in china if you look at petitioners exhibit a response exhibit number one this account in fidelity and no part of it was on margin in two thousand and seven was worth over twenty four million dollars huge money they make so mr bowman says promises of millions of dollars in return for investment is something that he would never believe and i don't think so because he's already lived that he said ok i'm going to make a huge amount of money i'm going to be able to pay everything off our family have been taken care you made dumb dumb dumb decision and he kept me on it now there's there's claims that this was some scheme to hide money over overseas heat from the look at our response exhibit number fourteen responders exhibit fourteen shows in the process of all this he got money back he got ninety thousand dollars sent back from these people is one of these returns on his invest whether it was something to keep him to keep on senate i don't know yet he got booked on the on the on the rings basis they were going to make you all this money buy these rings for senate too is he did it we don't felder would be saying give me half of the bundle now as far as where it all went and there was the federal bureau of investigation person assigned all this nobody ever found this bundle of money because they got scammed that's just bad  because of his activities with regard to the billing article respiratory which was the medical practice and if you look at the facts what we point out in our brief is that the facts don't support that the marriage was together they separate us of temper of zero seven after status and in the month in addition they are working with mr potter to put three point two million dollars into a trust account and money was jointly done mr weir is paying for all the expenses of operation of cardinal respiratory which is bleeding money it's not making any money he's paying for all the expenses at home she said i just went out and char's he paid it paid all the expenses so they're living in the same house they're sharing expenses there's no open warfare there's no d and it was coming out of a joint account in part that's coming out of a single account are and he just handled that that was what he did when the rest for it wasn't make any money he c didn't take his sour he covered that's the way they operate when they started losing money he covered out of his invest and maybe something she didn't want to handle maybe something she didn't want to look at maybe she was afraid has each of the statements patch and it has the sort of the eight thousand dollars coming back again and if you have to compare that actually with our exhibit twenty four which has the tracing of the money out and you'll see the ninety eight out and the return of the ninety eight and you know it's rather complicated but that's i thought you guys basically gave the order huge staff and we did and we stipulated to all of this right we're as if she pays your half of the taxes have over three million dollars in assets she was generating over three point seven million dollars tacitus one hundred eighty nine thousand she wasn't even use of money to transfer i don't necessarily say that that money's gone i don't know that it's gone mr scott says that it's fine this money came from an account only in his name he transferred this money and required and improving it happened during a period where the marriage was your retrieval fully grown he was off on his own she realistically she didn't know that he was off on his own thing you know everybody has taken mr weir is testimony i just said this money over because i wanted to make eighteen million dollars or twelve million dollars for the family from the start of this started he started a process by which he was getting ready to move out it's the only thing that makes any sense whatsoever you connect whether he was really was it in reality i don't know what goes on  it's hard to figure out i don't think just our duty i don't think judging are making twelve or eighteen million for that i dast weiss dissipate he was out there moving that money for himself that was he was putting that money in his investment didn't spend her money on hiring defense counsel didn't go to trial then plead guilty and then undo the trial claiming that everybody involved in the system was in a conspiracy against him these are me making it whatever is necessary at the time that he's doing it is just pure fanciful as far as that she was that he was making stuff up to her that is is that the traditional marriage great and our people like throwing things at each other you know what if your spouse is in another room sending money overseas without your knowledge transfer the money into an account in their name only was aware they had an investment account she was caught totally surprised by surprise when she learned that the investment account only had one name on it going back to the tax the  they did that we are where we're at with it if he pays if he can't do it offering happy mice and do five hundred thousand dollars she pays half if he pays a million i have she  flowing back and forth there was and i didn't see anything in that bank statement indicates the source of that i don't see the indication to stores and you just have to go through each of those transactions it is absolutely incredible and at response exhibited more team to deposit ninety thousand dollars says eleven or seven eleven zero so wired and there are attached to our exhibit fourteen and mr feldman is twenty four that actual