Court Opinion

ID: 9756234
Source: CourtListenerOpinion
Date Created: 2023-08-28 21:17:01.487825+00
Date Added: 2024-06-11T07:28:16.677283
License: Public Domain

COMBS, Chief Judge,
Dissenting.
I dissent. Both forgery and fraud deprived Roberta of any opportunity to have the knowledge necessary to question her husband’s behavior. Even the IRS recognizes that the wrongful behavior of one spouse should not be imputed to an innocent spouse. 26 U.S.C. 6015. Where the lesser infraction of failure to file returns on time has been involved, the IRS has absolved the innocent spouse of liability for penalties and interest. Meints, supra.
The violations at issue here are far more serious and pervasive than a late filing. These parties are not in pari delicto. To impose such a financial burden on Roberta is clearly punitive in effect where she has been determined to be innocent of wrongdoing.
The initial issue is not a showing of how the revenue was spent (i.e., for marital versus nonmarital purposes). What is central to this case is a determination of wrongdoing with an allocation of the financial burden to the spouse who perpetrated the fraud. Equity and due process clearly dictate that Roberta should not pay a pro-rata share of the delinquent taxes and penalties where Jerry is 100% guilty of the fraudulent conduct.
Consequently, I would reverse the order of the trial court.