Cossé v. Orihuela

ROBERT M. MURPHY, Judge.

FACTS AND PROCEDURAL HISTORY

| ¡.Nicole Y. Cossé (“plaintiff”) and Ivan A. Orihuela (“defendant”) were married on December 1, 2000. Prior to their marriage, the parties opted out of Louisiana’s community property regime and entered *952into a separation of property regime. On March 3, 2006, the parties divorced. At the time of the divorce, plaintiff “was under the impression” that state and federal income taxes for 2004 had been filed and paid in full. However, in 2007, plaintiff learned that past due taxes for 2004 were owed. Upon receiving this notice, plaintiff contacted…