In Re Marriage of Hargrave

Appellant/petitioner Maryemma Hargrave appeals from a postjudgment order enforcing obligations under a 1983 dissolution judgment. Appellant contests the court’s power to impose liability for delinquent income taxes on one declared to be an “innocent spouse” by the Internal Revenue Service. Appellant also disputes the court’s allocation of interest due on the tax liability, and its decision to award attorney fees as sanctions. We affirm.

Statement of Facts

Maryemma Hargrave and respondent Charles Hargrave were married for 26 years, and had 5 children. Charles operated his own business, Charles Hargrave & Associates, while Maryemma worked as a full-time housewife. In January of 1981 they separated. On January 21, 1983, an interlocutory judgment of dissolution of marriage was entered after a reference hearing.

In the dissolution judgment, Maryemma was awarded the family home and furnishings, an automobile, certificates of deposit and bank accounts, one-half interest in two limited partnerships known as Responsive Software and The Grantor’s Trust together with one-half of any of their liabilities, and “[o]ne-half of any and all income tax liabilities to the Internal…