Opinion ID: 1837305
Heading Depth: 1
Heading Rank: 7

Heading: 1997-98 taxes, penalties, and interest

Text: The amended petition filed in 2001 included a claim for taxes, penalties, and interest for the 1997 and 1998 tax years, noting that the precise amount due for those years was unknown due to a still pending [Internal Revenue Service] Appeal's Office review. The district court found that based upon the undisputed records maintained by its clerk, HJA had paid all amounts due under the agreement and the modified judgment as of December 29, 1997, thus negating any claim that delayed payments impacted Misle's 1997 or 1998 tax returns. This determination was correct. As we have previously noted, HJA had no obligation to pay Misle's tax liability. Any claim that it wrongfully deprived him of funds from which he could satisfy his 1997 and 1998 tax liability, thereby resulting in penalties or interest, is clearly refuted by the evidence that all required payments were made before the filing deadline for the 1997 tax returns.