Marriage of Rose

¶ 1 Sherri Elaine Rose appeals the findings of fact, conclusions of law, and decree of dissolution of the Thirteenth Judicial District Court, Yellowstone County, dissolving her marriage to Michael Thomas Rose. We restate the issue on appeal as follows:

Whether the District Court erred in allocating delinquent tax liability equally between the parties after taxing authorities had determined that Sherri was an “innocent spouse” for purposes of joint tax liability.

¶2 We affirm.

PROCEDURAL AND FACTUAL BACKGROUND

¶3 Sherri and Michael married in 1994 and have three children. They resided together in…