Partridge

William Partridge appeals from the judgment of the trial court ordering him “to hold Respondent [Rebecca Partridge] harmless for tax liabilities” and “to pay $500 for Respondent’s attorney fees and costs.” He contends both aspects of the judgment were an abuse of the lower court’s discretion. We agree the trial court could not allocate the entirety of the community’s tax debts to the husband as a sanction for his irresponsibility with respect to his internal revenue duties. For that reason, we shall reverse with directions. In light of this disposition, we shall also direct the trial court to reconsider the award of attorney’s fees.

*123 Factual and Procedural Background

The facts are not really disputed. The parties were married in November 1983. During the course of 1986, husband was self-employed, operating a small contracting firm called The Woodworks. Wife, who worked for American Savings Bank as a supervisor, helped him to a certain extent with the books for The Woodworks; she set up and made entries in a rudimentary accounting system that kept track of receipts and expenses, and she balanced the company’s checkbook. Although she knew the gross receipts of the…