we were roughly six thousand dollars when she and the mary dean was a primary breadwinner they moved several times to accommodate his career which was by any measure successful his close earnings from two thousand nine to two thousand and thirteen were in excess of two point three million dollars dina stated hong she did work intermittently a part time jobs her earnings for the last recorded earnings during the marriage i believe were in two thousand and two and those were roughly three thousand dollars at the time fifteen a file she was renting a place the net gain was living in a temporary housing provided by his employer name testified that the marriage was over for him in october of two were government are not subject to interference by a state court on likewise obligations imposed upon individuals by the federal court cannot be done shielded by state courts such arm and so that is a federal question this is the issue of taxes they pay they collect them they marshal and they spend them and so i think that's what that's the legal question of law is whether or not this conflict between but the federal government is doing wh generally existing means by which to compensate the parties for the adverse tax consequences of filing separately so even even the cases that say you can't make somebody files might say should be a measure of last resort a the opportunity to benefit compiling the joint return in a way transforms the election of provisions up sixty thirteen that's the i r s code into a humanity and all married couples will file joint returns and married couple and married in the case will possess is a complete  review the cases cited by mr scrollable that it's the standard abuse against the manifest weight i don't think any of those cases have to do with bomb the division of marital property and so i would ask i would ask you to apply the abuse of discretion tax penalties and was mr small was is saying well he got the majority of the assets in view got the majority of the gap well when you look at that the just released spreadsheet on the majority of the dad that was assigned to  come he is certainly has tom the ability to the earn money certainly more so then i do not and i think it would be on the i just don't think it's fear if he is required to pay an extra ten thousand dollars in taxes on his dissipation and so we would ask the court to reverse the trial court on that issue as well thank you exercise that so i think you kind of emotion the question when you say yes the court heads the discretion to whom one of the parties for filing a particular matter so if i have discretion i can only exercise discretion if i have the authority to exercise return because he incurred additional tax liability by liquidating the ira and the court basically said i'm going to say ten percent penalty for liquidation parties fifty nine and a half on the husband he has to pay one hundred percent of that ten her coat sixty thirteen expires because you if you didn't use it within a certain amount of time or or that it goes away you know mr scobell blames this entire tax penalty issue i did that because she wouldn't sign whatever paperwork i would submit that the time for dean to secure her approval was before he made the offer to purchase you know he should have cleared that with her broker even making proper we don't know why i would rent the same way she was fourteen he was living with his girlfriend at in the house a back door so i don't know how tina had access to his income at that time they were living separately apart in if she was have better access to his income i don't think it would have been necessary for the court to enter an order per temporary maintenance