Back Taxes

[KO]

For clarity I am going to refer to my SO as "H" and his wife as STBXW.  H and STBX have been separated since 7/01. Part of one of the stipulations (10/01) was that Federal Tax forms for 1999 and 2000 were to be completed and submitted as joint returns.  This has been done, per the stipulation of 10/01 the refunds were to go to the children's college education.  1999 Refund did go toward college but STBXW kept the 2000 Fed Refund for her own personal use.  H has been trying to get STBXW to sign the MA State tax returns for 1999 and 2000 for close to a year now.  She SAYS she will do it and give him info for a joint filing for 2001 but does not provide ANY information nor return the forms with her signature on them.  She has agreed verbally in front of both attorney's that she would sign the forms and give H the info he needs for 2001 taxes.

2/04 - DOR has put a tax lien on H's checking account.  Apparently they have been writing to him at the old home address for who knows how long and STBXW has let the notices go by without comment to H or either attorney's or the DOR itself.  H has spoken to DOR to tell them about problem, DOR called STBXW and  STBXW has stated that she did not earn ANY income in 1999 or 2000 and she would not be filing tax returns for those years.  DOR has told H to file his state returns for those 2 years as Married Filing Separately and send them in since STBXW refuses to co-operate.  DOR says they can't make her file anything.

Questions:

1.  Since she signed the Federal returns as joint, is there any way to compel her to sign the state forms the same way?   She has verbally agreed to this but has not followed thru.  H having to file MFJ is causing all kinds of tax repercussions.

2.  Since STBXW has withheld ALL attempts of the DOR to contact H can he hold her responsible in any way for interfering with the delivery of his mail and malicious conduct charges?

3.  She has taken the $6000.00 Federal tax refund from 2000.  If she refuses to file the state form due to telling the DOR she had NO income for 2000 then can she be made to give H back his refund?  She is admitting it is not hers in any way!!  

4.  Would you recommend that he get in writing from the DOR that STBXW refused to file state tax forms for 1999 and  2000 and that the DOR has directed him to file MFS, completely different from the Fed form?  I am afraid that the Feds will require that H refile the Fed forms under MFS and he will owe all kinds of taxes.  Obviously this is STBXW's plan with all this mess.

5.  Can a tax attorney be of any value in all this?

[socrateaser]

>1.  Since she signed the Federal returns as joint, is there
>any way to compel her to sign the state forms the same way?  
>She has verbally agreed to this but has not followed thru.  H
>having to file MFJ is causing all kinds of tax repercussions.

She signed the fed forms under penalty of perjury, therefore she cannot refuse to sign the state forms similarly because to do so is to tacitly admit that the fed forms are a lie. File a motion asking the court to order her to sign them or for the court to sign them for her if she refuses, on grounds that her actions breach  the fiduciary relationship (duty to act in the other person's financial best interests) that exists between married persons.

This duty remains between divorced spouses, when the issue is over a matter ordred in the judgment.


>2.  Since STBXW has withheld ALL attempts of the DOR to
>contact H can he hold her responsible in any way for
>interfering with the delivery of his mail and malicious
>conduct charges?

Same cause of action as #1, i.e., breach of fiduciary duty.

>
>3.  She has taken the $6000.00 Federal tax refund from 2000.
>If she refuses to file the state form due to telling the DOR
>she had NO income for 2000 then can she be made to give H back
>his refund?  She is admitting it is not hers in any way!!

If you were lawfully entitled to a liquidated (certain) portion of the refund, and the other spouse expropriated it, then that would be criminal theft (trespassory taking of the property of another with intent to permanently deprive), or embezzlement (conversion of entrusted property of another) and civil conversion (substantial use or interference with the property of another), therefore you would be entitled to file a complaint with law enforcement (although they might find that it was a purely civil issue), and you have grounds for a civil action for conversion and breach of fiduciary.

I would start by moving for a contempt order on grounds that her action violates the intent of the order, i.e., that the parties share the tax refund.

>
>4.  Would you recommend that he get in writing from the DOR
>that STBXW refused to file state tax forms for 1999 and  2000
>and that the DOR has directed him to file MFS, completely
>different from the Fed form?  I am afraid that the Feds will
>require that H refile the Fed forms under MFS and he will owe
>all kinds of taxes.  Obviously this is STBXW's plan with all
>this mess.

Irrelevant if you do what I suggest.

>
>5.  Can a tax attorney be of any value in all this?

See #4