Franz v. Franz

J2FITZSIMMONS, J.

Mr. Daniel Patrick Franz appealed a judgment of partition of community property rendered by the trial court on March 6, 1998. Mr. Franz assigned error to the trial court’s failure to require his former wife, Mrs. Maureen Franz, to pay: (1) past taxes owed on the basis of an IRS audit, and (2) interest owed to Mr. Franz on a community asset, the family home.

TAX DEBT

The debt owed was from tax years 1993 and 1994. During that time, the couple was married. For tax years 1993 and 1994, Louisiana did not have an “innocent spouse” rule. See LSA-R.S. 47:101 (innocent spouse rule,…