HomeMy WebLinkAbout08-0455.*
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SEAN MACMULLIN, : IN THE COURT OF COMMON PLEAS OF
Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA
VS. No. Q 5-- qs-5- L t a i l 4e- r,..
MELISSA MACMULLIN, CIVIL ACTION - AT LAW - IN DIVORCE/
Defendant CUSTODY
NOTICE TO DEFEND AND CLAIM RIGHTS
You have been sued in court. If you wish to defend against the claims set forth in the
following pages, you must take prompt action. You are warned that if you fail to do so, the case
may proceed without you, and a decree of divorce, or annulment may be entered against you by the
court. A judgment may also be entered against you for any other claim or relief requested in these
papers by the Plaintiff. You may lose money or property or other rights important to you, including
custody or visitation of your child.
When the ground for the divorce is indignities or irretrievable breakdown of the marriage,
you may request marriage counseling. A list of marriage counselors is available in the Office of
the Prothonotary at the Cumberland County Courthouse, Carlisle, Pennsylvania.
IF YOU DO NOT FILE A CLAIM FOR ALIMONY, DIVISION OF PROPERTY,
LAWYER'S FEES OR EXPENSES BEFORE A DIVORCE OR ANNULMENT IS GRANTED,
YOU MAY LOSE THE RIGHT TO CLAIM ANY OF THEM.
YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT
HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE
OFFICE SET FORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP.
CUMBERLAND COUNTY BAR ASSOCIATION
32 SOUTH BEDFORD STREET
CARLISLE, PA 17013
(717) 249-3166
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SEAN MACMULLIN, : IN THE COURT OF COMMON PLEAS OF
Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA
vs. :No. MELISSA MACMULLIN, CIVIL ACTION - AT LAW - IN DIVORCE/
Defendant CUSTODY
DIVORCE COMPLAINT
The Plaintiff, Sean MacMullin, by and through his attorneys, the Law Offices of Patrick F.
Lauer, Jr., L.L.C., makes the following Complaint in Divorce:
COUNT I - NO-FAULT DIVORCE - §§ 3301(c) or 3301(d)
1. The Plaintiff, Sean MacMullin, is an adult individual who currently resides at 104
November Drive, Apartment 2, Camp Hill, Cumberland County, Pennsylvania 17011.
2. The Defendant, Melissa MacMullin is an adult individual who currently resides at
2172 Chestnut Street, Camp Hill, Cumberland County, Pennsylvania 17011.
3. The parties have been bona fide residents of the Commonwealth of Pennsylvania for
at least six months immediately prior to the filing of this Complaint.
4. The parties were married on May 24, 2003, in Dauphin County, Pennsylvania.
5. There have been no prior actions of divorce or for annulment between the parties.
6. The marriage is irretrievably broken.
7. The Plaintiff has been advised that counseling is available and that the Plaintiff may
have the right to request that the court require the parties to participate in counseling.
8. This action is not collusive.
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WHEREFORE, the Plaintiff requests this Honorable Court enter a Decree of Divorce in this
matter.
COUNT II - EQUITABLE DISTRIBUTION - § 3502(a)
9. Paragraphs one (1) through eight (8) of this Complaint are incorporated herein by
reference as if set forth specifically below.
10. During the course of the marriage, the parties acquired property and incurred debt,
titled jointly, individually, or both, which remains in the possession of the individual parties.
WHEREFORE, the Plaintiff respectfully requests the Court to equitably divide, distribute or
assign the marital property between the parties without regard to marital misconduct in such
proportion as the Court deems just after consideration of all relevant factors and thereby enter an
order of equitable distribution of marital property pursuant to § 3502(a) of the Divorce Code.
COUNT III - CUSTODY - § 5303
11. Paragraphs one (1) through ten (10) are incorporated herein by reference.
12. There is one dependent child to this marriage, namely, Brianna MacMullin, born
June 30, 2004 (age 3). The child was not born out of wedlock.
13. The Plaintiff seeks partial physical custody of the child.
14. The minor child is presently in the custody of both Plaintiff and Defendant, who
reside at 104 November Drive, Camp Hill, Cumberland County, Pennsylvania 17011 and 2172
Chestnut Street, Camp Hill, Cumberland County, Pennsylvania 17011, respectively.
15. During the past five years, the child have resided at the following address with the
following persons:
Dates: Addresses: List All Persons:
Birth - present 2172 Chestnut Street Mother, Melissa MacMullin
Camp Hill, PA 17011 Father, Sean MacMullin
16. The Mother of the child is the Defendant, currently residing at 2172 Chestnut Street,
Camp Hill, Cumberland County, Pennsylvania 17011. She is married, but separated from the
Plaintiff.
17. The Father of the child is the Plaintiff, currently residing at 104 November Drive,
Apartment 2, Camp Hill, Cumberland County, Pennsylvania 17011. He is married, but separated
from the Defendant.
18. The relationship of Plaintiff to the child is that of natural father. He currently
resides alone.
19. The relationship of Defendant to the child is that of natural mother. She currently
resides with the child.
20. The Plaintiff has not participated as a party or witness, or in another capacity, in
other litigation concerning the custody of the child in this or another court.
21. The Plaintiff has no information of a custody proceeding concerning the child
pending in a court of this Commonwealth.
22. The Plaintiff does not know of a person not a party to the proceedings who has
physical custody of the child or claims to have custody or visitation rights with respect to the child.
23. The best interest and permanent welfare of the child will be served by granting the
relief requested, because:
a. Plaintiff can provide the child with adequate moral, emotional, and physical
surroundings as required to meet the child's needs;
b. Plaintiff is willing to continue custody of the child;
C. Plaintiff continues to exercise parental duties and enjoys the love and
affection of the child.
24. Each parent whose parental rights to the child have not been terminated and the
person who has physical custody of the child has been named as parties to this action. No
other persons are known to have or claim a right to custody or visitation, and therefore no notice
will be given of the pendency of this action and the right to intervene, save as to the Defendant.
WHEREFORE, the Plaintiff respectfully requests this Honorable Court approve any
settlement reached between the parties; or, in the event they are unable to reach a settlement, grant
the Plaintiff rights of legal and physical custody.
Respectfully
Date: 00C?
iwaiul,.... --.79 --n?----
Law Office of Patrick F. Lauer, Jr., L.L.C.
2108 Market Street, Aztec Building
Camp Hill, Pennsylvania 17011-4706
ID# 84745 Tel. (717) 763-1800
SEAN MACMULLIN, : IN THE COURT OF COMMON PLEAS OF
Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA
vs. : No.
MELISSA MACMULLIN, CIVIL ACTION - AT LAW - IN DIVORCE/
Defendant CUSTODY
I verify that the statements made in this Complaint are true and correct. I understand that
false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904, relating to unsworn
falsification to authorities.
Date: --- ? Signature:
Aean MacMullin
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SEAN MACMULLIN,
Plaintiff
VS.
MELISSA MACMULLIN,
Defendant
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 0i- yS"S' Ciao
CIVIL ACTION - AT LAW - IN DIVORCE/
CUSTODY
COMPLAINT FOR CUSTODY
The Plaintiff, Sean MacMullin, by and through his attorneys, the Law Offices of Patrick F.
Lauer, Jr., L.L.C., seeks to obtain custody of his minor child and makes the following averments in
support thereof:
1. The Plaintiff is "Father", Sean MacMullin, and is an adult individual who
currently resides at 104 November Drive, Apartment 2, Camp Hill, Cumberland County,
Pennsylvania 17011.
2. The Defendant is "Mother", Melissa MacMullin is an adult individual who
currently resides at 2172 Chestnut Street, Camp Hill, Cumberland County, Pennsylvania 17011.
3. There is one dependent child to this marriage, namely, Brianna MacMullen, born
June 30, 2004 (age 3). The child was born out of wedlock.
4. The Plaintiff seeks partial physical custody of the child.
5 The minor child is presently in the custody of both the Plaintiff and Defendant,
who reside at 104 November Drive, Apartment 2, Camp Hill, Cumberland County,
Pennsylvania 17011 and 2172 Chestnut Street, Camp Hill, Cumberland County, Pennsylvania
17011, respectively.
6. During the past five years, the child has resided at the following address with the
following persons:
Dates: Addresses: List All Persons:
Birth - present 2172 Chestnut Street Mother, Melissa MacMullen
Camp Hill, PA 17011 Father, Sean MacMullen
7. The Mother of the child is the Defendant, currently residing at 2172 Chestnut Street,
Camp Hill, Cumberland County, Pennsylvania 17011. She is married, but separated from the
Plaintiff.
8. The Father of the child is the Plaintiff, currently residing at 104 November Drive,
Apartment 2, Camp Hill, Cumberland County, Pennsylvania 17011. He is married, but separated
from the Defendant.
9. The relationship of Plaintiff to the child is that of natural father. He currently resides
alone.
10. The relationship of Defendant to the child is that of natural mother. She currently
resides with the child.
11. The Plaintiff has not participated as a party or witness, or in another capacity, in
other litigation concerning the custody of the child in this or another court.
12. The Plaintiff has no information of a custody proceeding concerning the child
pending in a court of this Commonwealth.
13. The Plaintiff does not know of a person not a party to the proceedings who has
physical custody of the child or claims to have custody or visitation rights with respect to the
child.
14. The best interest and permanent welfare of the child will be served by granting the
relief requested, because:
a. Plaintiff can provide the child with adequate moral, emotional, and physical
surroundings as required too meet the child's needs;
b. Plaintiff is willing to continue custody of the child;
C. Plaintiff continues to exercise parental duties and enjoys the love and
affection of the child.
15. Each parent whose parental rights to the child have not been terminated and the
person who has physical custody of the child has been named as parties to this action. No other
persons are known to have or claim a right to custody or visitation, and therefore no notice will
be given of the pendency of this action and the right to intervene, save as to the Defendant.
WHEREFORE, The Plaintiff respectfully requests this Honorable Court approve any
settlement reached between the parties; or, in the event they are unable to reach a settlement,
grant the Plaintiff rights of legal and physical custody.
Date:
Respectfully submitted,
Marlin L. M kley, squire
Law Offices of Patrick F. Lauer, Jr., L.L.C.
2108 Market Street, Aztec Building
Camp Hill, Pennsylvania 17011-4706
ID# 84745 Tel. (717) 763-1800
SEAN MACMULLIN, : IN THE COURT OF COMMON PLEAS OF
Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA
vs. : No.
MELISSA MACMULLIN, CIVIL ACTION - AT LAW - IN DIVORCE/
Defendant CUSTODY
VERIFICATION
I verify that the statements made in this Complaint are true and correct. I understand that
false statements herein are made subject to the penalties of 18 Pa.C.S. § 4904, relating to
unsworn falsification to authorities.
Date: /
Sean MacMullin
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SEAN MACMULLIN IN THE COURT OF COMMON PLEAS OF
PLAINTIFF CUMBERLAND COUNTY, PENNSYLVANIA
V.
MELISSA MACMULLIN
DEFENDANT
2008-0455 CIVIL ACTION LAW
IN CUSTODY
ORDER OF COURT
AND NOW, Wednesday, January 23, 2008 , upon consideration of the attached Complaint,
it is hereby directed that parties and their respective counsel appear before John J. Mangan, Jr., Esq. , the conciliator,
at 4th Floor, Cumberland County Courthouse, Carlisle on Thursday, February 07, 2008 at 2:00 PM
for a Pre-Hearing Custody Conference. At such conference, an effort will be made to resolve the issues in dispute; or
if this cannot be accomplished, to define and narrow the issues to be heard by the court, and to enter into a temporary
order. Failure to appear at the conference may provide grounds for entry of a temporary or permanent order.
The court hereby directs the parties to furnish any and all existing Protection from Abuse orders,
Special Relief orders, and Custody orders to the conciliator 48 hours prior to scheduled hearing.
FOR THE COURT.
By: /s/ john j. Man an r. Es q.
Custody Conciliator rjl
The Court of Common Pleas of Cumberland County is required by law to comply with the Americans
with Disabilites Act of 1990. For information about accessible facilities and reasonable accommodations
available to disabled individuals having business before the court, please contact our office. All arrangements
must be made at least 72 hours prior to any hearing or business before the court. You must attend the scheduled
conference or hearing.
YOU SHOULD TAKE THIS PAPER TO YOUR ATTORNEY AT ONCE. IF YOU DO NOT
HAVE AN ATTORNEY OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OFFICE SET
FORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP.
Cumberland County Bar Association
32 South Bedford Street
Carlisle, Pennsylvania 17013
Telephone (717) 249-3166
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SEAN MACMULLIN,
VS.
IN THE COURT OF COMMON PLEAS OF
Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA
MELISSA MACMULLIN,
Defendant
No. 08-455 Civil Term
CIVIL ACTION - AT LAW - IN DIVORCE/
CUSTODY
STIPULATION
WHEREAS, the subject of this stipulation for custody is the Plaintiff s and Defendant's,
child, Brianna MacMullin, born June 30, 2004; and
WHEREAS, the parties wish to enter into an agreement relative to custody, partial
custody, and visitation of the child; and
THEREFORE, in consideration of the mutual covenants, promises, and
agreements as hereinafter set forth, and intending to be legally bound, the parties agree as
follows:
The parties will share joint legal custody of Brianna MacMullin, born June 30,
2004. The parties agree that major decisions concerning their child, including, but not
necessarily limited to, the child's health, welfare, education, religious training and upbringing
shall be made by them jointly, after discussion and consultation with each other, with a view
toward obtaining and following a harmonious policy in the child's best interest. Each party
agrees not to impair the other party's rights to shared legal custody of the child. Each party
agrees not to attempt to alienate the affections of the child from the other party. Each party shall
notify the other of any activity or circumstance concerning their child that could reasonably be
expected to be of concern to the other. Day to day decisions shall be the responsibility of the
parent then having physical custody. With regard to any emergency decisions, which must be
made, the parent having physical custody of the child at the time of the emergency shall be
permitted to make any immediate decisions necessitated thereby. However, that parent shall
inform the other of the emergency and consult with him or her as soon as possible. Each party
shall be entitled to complete and full information from any doctor, dentist, teacher, professional
or authority and to have copies of any reports given to either party as a parent.
2. Mother, Melissa MacMullin, shall have primary physical custody of the child.
Father, Sean MacMullin, shall have partial physical custody of the minor child on
alternating weeks from Friday at approximately 4:00 p.m. until Sunday at approximately 4:00
p.m..
4. Father is responsible for picking the child up at childcare on his custodial Friday's
and the parties shall meet at the Harrisburg Mall parking lot on Sunday to exchange custody.
Hours of custody for the following Holiday schedule is 9:00 a.m. until 6:00 p.m.
except Christmas Eve:
a.) Father shall have physical custody of the children during odd numbered years and
Mother shall have physical custody of the children during even numbered years for the following
holidays: Easter, 4th of July, on December 25th from 12:00 p.m. to December 26th at 12:00 p.m.
b.) Father shall have physical custody of the children during even numbered years and
Mother shall have physical custody of the children during odd numbered years for the following
holidays: New Years Day, Memorial Day, Labor Day, Thanksgiving Day, and Christmas Eve
(12:00 p.m. on December 24th until 12:00 p.m. on December 25th).
c.) Mother shall have custody on Mother's Day, from 9:00 a.m. to 6:00 p.m., and
Father shall have custody on Father's Day, 9:00 a.m. to 6:00 p.m.
6. The holiday schedule shall take precedence over the regular custody schedule.
7. Each parent shall be entitled to reasonable telephone contact with the child when
the child is in the custody of the other parent.
8. Neither parent shall permanently relocate if the relocation would necessitate a
change in the visitation schedule, or if the relocation would exceed a 30 mile radius from the
parties current respective residences, without a minimum notice of sixty (60) days to the other
parent. The sixty (60) day notice is designed to afford the parents an opportunity to renegotiate
the custodial arrangement or to have the matter listed for a Court hearing.
9. Both parents shall refrain from making derogatory comments about the other
parent in the presence of the child and to the extent possible shall prevent third parties from
making such comments in the presence of the child.
10. In the event Father is unable to care for Brianna due to physical or mental
disability, this Order shall be suspended until such time as Father is able.
11. This stipulation may only be altered by the mutual consent of Mother and Father.
12. It is the intention and desire of each of the undersigned parties that this Stipulation
be confirmed as an order of court, without requiring their presence before the court, pursuant to
Rule 1915.7.
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Melissa MacMullin Date
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MAR 1!1008,
SEAN MACMULLIN, : IN THE COURT OF COMMON PLEAS OF
Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA
VS. : No. 08-455 Civil Term
MELISSA MACMULLIN, CIVIL ACTION - AT LAW - IN DIVORCE/
Defendant CUSTODY
t CONSENT ORDER
AND NOW, this X day of JMZ!?L? _ 2008, upon consideration of the attached
Stipulation of the parties in the above-captioned matter, consisting of three pages and bearing the
written consent of the parties,
AND upon direction of this court that the parties need not be present before the court in
order to incorporate their Stipulation into a consent order,
IT IS ORDERED that said Stipulation is incorporated herein by reference as if set forth in
full and approved as a Consent Order pursuant to Pennsylvania Rule of Civil Procedure, Rule
1915.7.
Distribution:
,-'M lin Markley, Esq., 2108 Market Street, Camp Hill, PA 17011
ebra Cantor, Esq., McNees Wallace & Nurick L.L.C., P.O. Box 1166, Harrisburg, PA 17108
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BY THE COURT:
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SEAN MACMULLIN, : IN THE COURT OF COMMON PLEAS OF
Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA
vs.
No. 08-455 Civil Term
MELISSA MACMULLIN, CIVIL ACTION - AT LAW - IN DIVORCE/
Defendant :CUSTODY
STIPULATION
AND NOW comes Plaintiff Sean MacMullin (hereinafter "Father"), and Melissa
MacMullin (hereinafter "Mother"), and files this Stipulation for custody as follows:
WHEREAS, the parties are the natural parents of Brianna MacMullin, bom June
30, 2004 (hereinafter "Brianna");
WHEREAS, the parties wish to enter into an agreement relative to custody, partial
custody, and visitation of Brianna after consideration of her best interests;
WHEREAS, Father and Mother have reviewed their legal rights with counsel,
namely Marlin Markley Esquire for Father and Debra D. Cantor for Mother;
THEREFORE, in consideration of the mutual covenants, promises, and
agreements as hereinafter set forth, and intending to be legally bound, the parties agree
as follows:
1. Mother shall have sole legal custody over Brianna.
2. Mother shall have sole physical custody of Brianna and Father waives any
and all rights to partial custody or visitation.
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3. It is the intention and desire of each of the undersigned parties that this
Stipulation be confirmed as an Order of Court, without requiring their presence before
the Court, pursuant to Rule 1915.7.
can MacMullin
Dated: z/2Y/y?7q
Melissa MacMullin
Dated: Z/a (0/0 `l
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SEAN MACMULLIN, IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Plaintiff
NO. 08-455 CIVIL TERM
V.
CIVIL ACTION - AT LAW - DIVORCE
MELISSA MACMULLIN,
Defendant
AFFIDAVIT OF CONSENT
1. A Complaint in Divorce under Section 3301(c) of the Divorce Code was filed
on January 18, 2008.
2. The marriage of the plaintiff and defendant is irretrievably broken. Ninety
days have elapsed since the date of service of the Complaint.
3. 1 consent to the entry of a final decree of divorce after service of notice of
intention to request entry of the decree.
I verify that the statements made in this affidavit are true and correct.
understand that false statements herein are made subject to the penalties of 18 Pa. C.S.
Section 4904 relating to unswom falsification to authorities.
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can Mac Mullin
Date: 2/Z ( , 2009
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SEAN MACMULLIN,
Plaintiff
V.
MELISSA MACMULLIN,
Defendant
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
: NO. 08-455 CIVIL TERM
CIVIL ACTION - AT LAW - DIVORCE
1. I consent to the entry of a final decree in divorce without notice.
2. 1 understand that I may lose rights concerning alimony, division of property,
lawyer's fees or expenses if I do not claim them before a divorce is granted.
3. 1 understand that I will not be divorced until a divorce decree is entered by
the Court and that a copy of the decree will be sent to me immediately after it is filed with
the Prothonotary.
I verify that the statements made in this affidavit are true and correct. I understand
that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904
relating to unswom falsification to authorities.
can Mac Mullin
Date: 2-1 21 , 2009
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08- 455 Civ;t Term
MARITAL SETTLEMENT AGREEMENT
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THIS AGREEMENT, Made this day of rtbrL~1 , 2009,
by and between Sean MacMullin, hereinafter referred to as "Husband": and Melissa
MacMullin, hereinafter referred to as "Wife".
WITNESSETH:
WHEREAS, Husband and Wife were lawfully married on May 24, 2003; and
WHEREAS, one child was born of this marriage, namely, Brianna
MacMullin, born June 30,2004; and
WHEREAS, certain differences have arisen between the parties as a result
of which they have separated and now live separate and apart from one another, and are
desirous of settling fully and finally their respective financial and property rights and
obligations as between each other, including, without limitation by specification: the
settling of all matters between them relating to the past, present and future support and/or
maintenance of Wife by Husband or of Husband by Wife; and in general the settling of
any and all claims and possible claims by one against the other or against their respective
estates for equitable distribution of all marital property; and .a resolution of all mutual
responsibilities and rights growing out of the marriage relationship; and
WHEREAS, the parties hereto, after being properly advised by their
respective counsel, Husband by his attorney, Marlin Markley, Esquire, and Wife by her
attorney, Debra D. Cantor, Esquire, have come to the following agreement.
NOW THEREFORE, in consideration of the above recitals and the following
covenants and promises mutually made and mutually to be kept, the parties heretofore,
intending to be legally bound and to legally bind their heirs, successors and assigns
thereby, covenant, promise and agree as follows:
1. SEPARATION:
It shall be lawful for each party at all times hereafter to live separate
and apart from the other at such place or places as he or she may from time to time
choose or deem fit.
2. PERSONAL RIGHTS:
Each party shall be free from interference, authority and contact by
the other, as fully as if he or she were single and unmarried, except as may be necessary
to carry out the provisions of this Agreement. Neither party shall molest the other nor
attempt to endeavor to molest the other, nor compel the other to cohabit with the other,
nor in any way harass or malign the other, nor in any way interfere with the peaceful
existence, separate and apart from the.other in all respects as if he or she were single
and unmarried.
3. WIFE'S DEBTS:
Wife represents and warrants to Husband that since their separation,
she has not, and in the future she will not, contract or incur any debt or liability for which
Husband or his estate might be responsible and shall indemnify and save Husband
harmless from any and all claims or demands made against him by reason of debts or
obligations incurred by her:
From the date of execution of this Agreement, Wife shall use only
those credit cards and accounts for which she is individually liable and the parties agree to
cooperate in closing any remaining accounts which provide for joint liability.
4. HUSBAND'S DEBTS:
Husband is the obligor on an orthodontia bill to.Dr. Fred Alba for his
son Aaron MacMullin. Wife has made all payments on this obligation since separation.
Wife agrees to pay the remaining balance on this obligation.
Husband represents and warrants to Wife that since their separation,
he has not, and in the future he will not, contract or incur any debt or liability for which
Wife or her estate might be responsible and shall indemnify and save Wife harmless from
any and all claims or demands made against her by reason of debts or obligations
incurred by hire.
From the date of execution of this Agreement, Husband shall use
only those credit cards and accounts for which he is individually liable and the parties
agree to cooperate in closing any remaining accounts which provide for joint liability.
5. MUTUAL RELEASE:
Subject to- the -provisions of this Agreement, each party waives his
or her right Io alimony and any further distribution of property inasmuch as the parties
hereto agree that this Agreement provides for an equitable distribution of their marital
property in accordance with the Divorce Code of 1980. Subject to the provisions of this
Agreement, each party has released and discharged, and by this Agreement does for
himself or herself, and his or her heirs, legal representatives, executors, administrators
and assigns, release and discharge the other of and from all causes of action, claims,
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rights or demands whatsoever arising out of their marriage, except any or all cause or
causes of action for divorce and except in any or all causes of action for breach of any
provisions of this Agreement. Each party also waives his or her right to request marital
counseling pursuant to 23 Pa. C.S.A. Section 3302.
6. EQUITABLE DISTRIBUTION OF MARITAL PROPERTY:
The parties have attempted to distribute their marital property in a
manner which conforms to the criteria set forth in 23 Pa.C.S.A. Section 3501 et. seq.., and
taking into account the. following considerations: the length of the marriage; the fact that it
is the first marriage for both Husband and Wife, the age, health, station, amount and
sources of income, vocational"skills, employability, estate, liabilities and needs of each of
the parties; the contribution of each party to the education, training or increased earning
power of the other party; the opportunity of each party for future acquisitions of capital
assets and income; the sources of income of both parties, . including but not limited to
medical, retirement, insurance or other benefits; the contribution or dissipation of each
party in the acquisition, preservation, depreciation or appreciation of the marital property,
including the contribution of each spouse as a homemaker; the value of the property set
apart to each party; the standard of living of the parties established during the marriage;
and the economic circumstances of each party at the time the division of property is to
become effective.
The division of existing marital" property is not intended by the parties
to constitute in any way a sale or exchange of assets, and the division is being effected
without the introduction of outside funds or other property not constituting marital
property. The division of property under this Agreement shall be in full satisfaction of all
marital rights of the parties.
A. DISTRIBUTION OF PERSONAL PROPERTY:
Except as may be otherwise provided herein, the parties hereto
mutually agree that they have effected a satisfactory division of the furniture, household
furnishings, appliances, and other household personal property between them, and they
mutually agree that each party shall from and after the date hereof be the sole and
separate owner of all such tangible personal property presently in his or her possession,
and this Agreement shall have the effect of an assignment or bill of sale from each party
to the 'other for such, property, as may be in the individual possession of each of the
parties hereto.
From and after the date of the signing of this Agreement, both parties
shall have complete freedom of disposition as to his/her separate . property and any
property which is in their possession or control pursuant to this Agreement and may
mortgage, sell, grant, convey, or otherwise encumber or dispose of such property,
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whether real or personal, whether such property was acquired before, during or after
marriage, and neither Husband nor Wife need join in, consent to, or acknowledge any
deed, mortgage, or other, instrument of the other pertaining to such disposition of
property.
B. DISTRIBUTION OF REAL ESTATE:
The parties hereby acknowledge that they were the owners of
jointly-titled real estate located at 2172 Chestnut Street, Camp Hill, Cumberland County,
Pennsylvania. This home has been sold and Husband and Wife owed money at the time
of sale: From separation until sale, all costs and expenses associated with the home
were financed by Wife. . Wife hereby. waives any right to reimbursement for the funds
advanced on behalf of.the-home. Husband waives any right to make any claims in regard
to the home.
7. PENSION AND RETIREMENT BENEFITS:
Wife and Husband each hereby specifically releases and waives
any and all right, title, claim and/or interest that he or she may have in and to any and all
retirement benefits (including but not limited to pension or deferred compensation plans, 401(k) plans, employee savings t and sharing ep ans,
individual retirement or other similar benefits) of the other party, waiver of any spousal annuity benefits and/or beneficiary des gna tons thereunder. The
parties agree that they shall execute any documents pursuant to the Retirement Equity
Act or any similar act that may be required from time to time to accomplish the purposes
of this subparagraph.
Specifically, the parties acknowledge and agree that Wife shall
remain the sole and exclusive owner of IRA #2101 72961001, and Husband waives all
right, title and interest in said account. Husband is the owner of an IRA #
and/or 401 K # and Husband shall retain sole and exclusive ownership of
such account(s). Wife waives all right, title and interest in said accounts. Both parties
were owners of 401 K's with Aetna, which have been liquidated or rolled over to the
aforementioned accounts. Husband and Wife waive any and all claims to the Aetna
accounts.
8. MOTOR VEHICLES:
Wife is the owner of a 1998 Honda Civic. Husband waives any right,
title and interest he may have in said vehicle. Husband is the owner of a 2006 Hyunda
Santa Fe, which is encumbered by a loan. Both the vehicle and loan are in Husband's
name. Husband agrees to be solely obligated for the debt associated with this vehicle
-4-
and shall indemnify and hold Wife harmless from such. Wife hereby waives any right, title
and interest she may have in said vehicle.
9. LIFE INSURANCE:
To the extent that. either party is the owner of policies on his or her
own life,. those policies ; shall. remain that party's separate property. Each party.hereby
waives any. right, title, claim- and/or interest that he or she may have in the other's life
insurance policies and/or cash surrender values of.those policies.
10. FINANCIAL ACCOUNTS:
The parties agree that any and all financial accounts in existence as
of the date of separation of the parties have - been distributed between the parties by
mutual agreement. Accordingly, any financial accounts 'shall remain the sole and
separate property of the party to whom the bank account is titled as of the date of
execution of this Agreement, free and clear of any right, title, claim and/or interest of the
other.
11. TAX LIABILITY:
The parties believe and agree that the division of property heretofore
made by this Agreement is a non-taxable division of property between co-owners rather
than a taxable sale or exchange. of such. property. Each party promises not to take any
position'with respect to the adjusted basis of the property assigned to him or her or with
respect to any other issue which is inconsistent with the position set forth in the preceding
sentence on his or her Federal or State income tax returns.
12. CUSTODY AND CHILD SUPPORT
Concurrently with the execution of this. Agreement, Husband and
Wife: shall execute a, Custody Stipulation giving Wife sole legal and physical custody of
Manna. Said Custody' Stipulation shall be fled at the courthouse and entered as an
order.
As. long as Wife. continues as sole legal and physical custodian of
the child, Wife, agrees that she shall not.file a separate action to obtain child support
from .the other parent. -Both parties recognize that the contractual waiver of child
support may not be enforceable under the current status of the law in Pennsylvania.
-5-
Wife shall terminate the current .order for child support upon the execution of this
agreement by both parties.
13. ALIMONY.
The parties acknowledge that by this Agreement they have each
respectively secured sufficient financial resources to provide for his or her own comfort,
maintenance and support. The parties do hereby acknowledge that inflation may
increase or decrease, that their respective incomes and assets may substantially increase
in value, that either may be'employed.or unemployed at various times in the future, and
that: notwithstanding these or other `economic. circumstances, .which may be changes in
circumstances 'of a substantial and continuing nature; the terms of'this Agreement are just
and reasonable. Therefore, except for the provisions of this Agreement, the parties
hereby expressly waive, discharge and release any and all rights and claims which they
may now or hereafter have, by reason of the parties' marriage, to alimony, alimony
pendente lite,,support or maintenance, and they further release any rights they may have
to seek modification, of the terms of this Agreement in a court of law or equity, it being
understood thafthe foregoing constitutes a final determination for all time of either party's
obligation to contribute to the support and maintenance of the other. Except as provided
for in this Agreement, it shall be, from the execution date of this Agreement, the sole
responsibility of each of the respective parties to sustain himself or herself without
seeking any additional support from the other party. In the event that either of the parties
shall seek a modification of the terms of this paragraph, or in the event that Wife makes
any claim for spousal support or alimony other than as provided. for by the terms of this
Agreement, that party shall indemnify and hold the other party harmless from and against
any loss resulting therefrom, including counsel fees and costs.
14. ALIMONY PENDENTE LITE COUNSEL FEES AND EXPENSES:
Husband and Wife acknowledge and agree that the provisions of this
Agreement providing for the equitable distribution of marital property of the parties are
fair, adequate and satisfactory,, to them, Both parties agree to accept the- provisions set
forth in this Agreement in lieu of and in full and final settlement and satisfaction of all
claims and demands that either may now or hereafter have against.the other for spousal
support,, alimony pendente lite, counsel fees or expenses or any other provision for their
support and maintenance before, during and after the commencement of any
proceedings for divorce or annulment between the parties.
15. INCOME TAX PRIOR RETURNS.-
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The parties have heretofore filed joint federal and state tax returns.
Both parties agree that in the event any deficiency in federal, state or local income tax is
proposed, or any assessment of any such tax is made against either of them, each will
indemnify and hold harmless; the other from and against any loss or liability for any such
tax deficiency or assessment and any interest, penalty and expense incurred in
connection therewith. Such tax, interest, penalty or expense shall'be paid solely and
entirely by the individual who.. is finally determined to be the cause of the
misrepresentations or failures to disclose the nature and extent of his or her separate
income on the aforesaid joint returns. The parties shall be solely responsible for their
personal tax obligations. The parties agree that they shall file separate tax returns for
2008.
16. WAIVERS OF CLAIMS AGAINST ESTATES:
Except as herein otherwise provided, each party may dispose of his
or her property in anyway, and each party hereby waives and relinquishes any and all
rights he or she may now have or hereafter acquire, under the present or future laws of
any jurisdiction, to share in the property or the estate of the other as a result of the marital
relationship, including without limitation, dower, curtesy, statutory allowance, widow's
allowance, right to take in intestacy, right to take against the will of the other, and right to
act as administrator or executor of the other's estate. Each will, at the request of the
other, execute, acknowledge and deliver any and all instruments which may be necessary
or advisable to carry into effect this mutual waiver and relinquishment of all such interests,
rights and claims.
17. MUTUAL CONSENT DIVORCE:
Husband filed a Complaint for a 3301(c) (d) divorce, raising claims
for Equitable Distribution. The parties agree and acknowledge that their marriage is
irretrievably broken, that they do not desire marital counseling, and that they both consent
to the entry of a decree in divorce pursuant to 23 Pa.C.S.A. Section 3301(c). Accordingly,
concurrently with this Agreement, the parties agree to execute such consents, affidavits,
or other documents and to direct their respective attorneys to file such consents,
affidavits, or other documents as may be necessary to promptly proceed to obtain a
divorce, pursuant to said 23 Pa.C.S.A. Section 3301(c). Husband shall withdraw all
additional counts raised in the Complaint and shall move for the finalization of the divorce
within seven (7) days of the execution of the affidavit and waivers.
18. EFFECT OF RECONCILIATION OR COHABITATION:
-7-
This Agreement shall remain in full force and effect and shall not be
abrogated even if the parties effect reconciliation, cohabit as husband and wife or attempt
to effect reconciliation.
19. BREACH AND ENFORCEMENT:
If either party breaches any provision of this Agreement, the other
party shall have the right; at his or her election, to sue for damages for such breach, or
seek-,.such other remedies or relief as may be available to him or her, and the party
breaching this Agreement shall- be responsible for payment of legal fees and costs
incurred by the other in enforcing his or her rights under this Agreement.
20. THIRD PARTY BENEFICIARIES:
Husband and Wife agree that it is not their intention in this
Agreement that any other individuals, including their minor children, be third party
beneficiaries of this Agreement at this time or at any time in the future.
21. ADDITIONAL INSTRUMENTS:
Each of the parties shall from time to time,' at the request of the
other, execute, acknowledge and deliver to the other party any and all further instruments
that may be reasonably required to give full force and effect to the provisions of this
Agreement.
22. TAX ADVICE:
Both parties hereto hereby acknowledge and agree that they have
had the opportunity 'to retain their -own accountants, certified public accountants, tax
advisor, or tax attorney with reference to the tax implications of this Agreement. Further,
neither party has been given any tax advice'whatsoever by their respective attorneys.
Further both parties hereby acknowledge that they have been advised, by their respective
attorneys, -to seek their own independent tax advice by retaining 'an accountant, certified
public accountant, tax attorney; . or. tax advisor with reference to -the tax implications
involved in --this Agreement. - Further, the parties - acknowledge and agree that their
signatures to this Agreement serve as their acknowledgment that they have read this
particular paragraph and have had the opportunity to seek independent tax advice.
-8-
23. VOLUNTARY EXECUTION:
The provisions of this Agreement and their legal effect have been
fully explained .to the. parties by their respective counsel, and each party acknowledges
that the Agreement is fair and equitable, that it is being entered into voluntarily, with full
knowledge of the assets of both: parties; .and that it is .not ,the result of any duress or
undue. Influence: The. ,parties .acknowledge. that they. have been. furnished with.. all
information .relating lq the financial affairs 0 the, other which has. been requested by:each
of them or by their respective .counsel.;
:.:24.' ENTIRE AGREEMENT:
This Agreement contains the entire understanding of the parties and
there are, no.. representations, -warranties, covenants or undertakings other than those
expressly set forth he Husband and Wife acknowledge and agree that the provisions
of this Agreement with respect to the distribution and division of marital and separate
property are fair, equitable and satisfactory to them based on the length of their marriage
and other- relevant factors which have been taken into consideration by the parties. Both
parties hereby accept the provisions of this Agreement with respect to the division of
property in lieu of and in full and final settlement and satisfaction of all claims and
demands that they may now have or hereafter have against the other for equitable
distribution of their property by any court of competent jurisdiction pursuant to 23
Pa.C.S.A. Section 3501 et. sea. or any other laws. Husband and Wife each voluntarily
and intelligently waive and relinquish any right to seek a court ordered determination and
distribution of marital property, but nothing herein contained shall constitute a waiver by
either party of any rights to seek the relief of any court for the purpose of enforcing the
provisions of this Agreement.
25. DISCLOSURE:
Each,of the parties hereto: acknowledges that he or she is aware of
his or: her right to.seekdiscovery, including but- not limited- to, written interrogatories,
motions for' production of -documents, the -taking of oral depositions; the ' filing of
inventories, and all other means of discovery permitted under the Pennsylvania Divorce
Code or the Pennsylvania `Rules of Civil Procedure. Each of the part
ies further
acknowledges"that-he orshe is'aware of his or her right to have the real and/or personal
property, estate.' and assets; earnings and income of the, other assessed or evaluated by
the Courts of this-. Commonwealth or any other Court of competent jurisdiction. The
respective parties do'he'reby acknowledge, recognize and accept that there has been full
and fair disclosure to the other of his or-her assets and',liabilities, and each party agrees
-9-
that any right to further disclosure, valuation, enumeration or statement hereof in this
Agreement is hereby specifically waived, and the parties do not wish to make or append
hereto any further enumeration or statement. The parties hereby acknowledge and agree
that the division of the, marital assets as set forth in this Agreement are fair, reasonable
and equitable, and are satisfactory to them. Each of the parties hereto further covenants
and agrees for himself and herself and his or her heirs, executors, administrators or
assigns, that he or she will never at any time hereafter sue the other party or his or her
heirs, executors, administrators and as, in any action of contention, direct.or indirect,
and allege therein that.there was a denial of any rights to full disclosure, or that there was
any fraud, duress, undue :influence, or that there was a failure to have available full,
proper and independent representation. by legal counsel.
26.' MODIFICATION AND WAIVER:
A modification or waiver of any of the provisions of this Agreement
shall be effective only if made in writing and executed with.the same formality as this
Agreement. The failure of either party to insist upon strict performance of any of the
provisions of this Agreement shall not be construed. as a waiver of any subsequent
default of the same or similar nature.
27. PRIOR AGREEMENT:
It is understood and agreed that any and all property settlement
agreements which may or have been executed prior to the date and time of this
Agreement are null and void and of no effect.
28., DESCRIPTIVE HEADINGS:
The descriptive headings used herein are for convenience only.
They shall have no effect whatsoever. in determining the rights or obligations of the
parties.
29. INDEPENDENT .SEPARATE COVENANTS:
It is specifically understood and agreed'by and between, the parties
hereto that each paragraph hereof shall be deemed to be a separate and independent
covenant and agreement.
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30. APPLICABLE LAW:
This Agreement shall be construed under the laws of the
Commonwealth of Pennsylvania.
31. VOID CLAUSES:
If any term, condition, clause or provision of this Agreement shall be
determined or declared to be void or invalid in law or otherwise, then only that term,
condition, clause. or provision shall be stricken from this Agreement and in all other
respects this Agreement shall be valid and continue in full force, effect and operation.
32. AGREEMENT BINDING ON HEIRS:
This Agreement shall be binding and shall inure to the benefit of the
parties hereto and their respective heirs, executors, administrators, successors, and
assigns.
33. CONSTRUCTION:
No provisions of this Agreement shall be interpreted for or against
any party because that party or that party's representative drafted this Agreement in
whole or in part.
IN WITNESS WHEREOF, the parties hereto have set their Hands and
Seals the day_agd, year first above written.
rkley, Esq
Debr? , Ca , squire
W (SEAL)
n MacMullin
f
{.G( SEAL)
Melissa MacMu lin
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COMMONWEALTH OF PENNSYLVANIA )
(
COUNTY OF SS:
???eaL )
On this, the day of 2009, before
me, a Notary.Public, the undersigned officer, personally app ared'-SEAN MACMULLIN,
known'to me (or satisfactorily proven) to be the person whose name is subscribed to the
foregoing Marital Settlement Agreement and acknowledged that he executed the same
for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
m ?/G!JL?Gc?c
Notary Public
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Tina M. Gad anger, Notary Public
New Cumberland Boro, Cumberland Cmetty
My Commission Expires Mar. 24, 2009
Member, Pennsylvania Association of Notaries
COMMONWEALTH OF.PENNSYLVANIA )
y f ( SS:
COUNTY OF
A'GL.?7N )
On this, theme day of &"dL&!4 , 2009, before
me, a Notary Public, the undersigned officer, personally/ appeared MELISSA
MACMULLIN, known to me (or satisfactorily proven) to be the person whose name is
subscribed to the foregoing Marital Settlement Agreement and acknowledged that she
executed the same for the purposes therein contained.
IN WITNESS WHEREOF; I hereunto set my hand and official seal.
ry Public
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Jeanne M. Bamhart, Notary Public
City Of Harrisburg, Dauphin County
My Commission E)ires June 7, 2Q11
Pennsylvania Association of Notaries
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SEAN MACMULLIN, : IN THE COURT OF COMMON PLEAS OF
Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA
VS. No. 08-455
MELISSA MACMULLIN, : CIVIL ACTION - AT LAW - IN DIVORCE/
Defendant : CUSTODY
AFFIDAVIT OF SERVICE
TO THE PROTHONOTARY:
I, Marlin L. Markley, Esquire, verify the Complaint in Divorce has been served upon
the Defendant indicated above by first class, certified mail # 7002-2410-0002-0986-3745,
restricted delivery, return receipt requested, prepaid postage, pursuant to the requirements of
ft R.C.P. 1930.4.
uuhtzs,-//
Date: -?/'; 0 o 9
i4nn 4 if Restricted Delivery is desired ..---
• Print your name and address on the reverse
so OW we can return the card to you.
0 Aftich thin card to the back of the mailpiece,
or on the front if space permits.
.....aumhaarsssea,to:
4---
arlin kley, Esquire
Law Offi s of Patrick F. Lauer, Jr., LLC
2108 Mar et Street, Aztec Building
Camp Hill, Pennsylvania 170114706
ID# 84745 Tel. (717) 763-1800
If YES, enter delivery address
7002 2410 0002 0986 3745
P$ FOWA 3811, August 2001 Donteetlc AsIx" Pwso
tassoQ,r?.M.ts?o
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SEAN MACMULLIN, IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Plaintiff
NO. 08-455 CIVIL TERM
V.
CIVIL ACTION - AT LAW - DIVORCE
MELISSA MACMULLIN,
Defendant
AFFIDAVIT OF CONSENT
1. A Complaint in Divorce under Section 3301(c) of the Divorce Code was filed
on January 18, 2008.
2. The marriage of the plaintiff and defendant is irretrievably broken. Ninety
days have elapsed since the date of service of the Complaint.
3. 1 consent to the entry of a final decree of divorce after service of notice of
intention to request entry of the decree.
I verify that the statements made in this affidavit are true and correct.
understand that false statements herein are made subject to the penalties of 18 Pa. C.S.
Section 4904 relating to unswom falsification to authorities.
Melissa MacMullin
Date: ?/ , 2009
C:*
.Y I'.•.. D M
C ? ly
SEAN MACMULLIN, IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Plaintiff
NO. 08-455 CIVIL TERM
V.
MELISSA MACMULLIN,
Defendant
: CIVIL ACTION - AT LAW - DIVORCE
WAIVER OF NOTICE OF INTENTION TO REQUEST ENTRY OF
A DIVORCE DECREE UNDER Section 3301(c) OF THE DIVORCE CODE
I consent to the entry of a final decree in divorce without notice.
2. 1 understand that I may lose rights concerning alimony, division of property,
lawyer's fees or expenses if I do not claim them before a divorce is granted.
3. 1 understand that I will not be divorced until a divorce decree is entered by
the Court and that a copy of the decree will be sent to me immediately after it is filed with
the Prothonotary.
I verify that the statements made in this affidavit are true and correct. I understand
that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904
relating to unsworn falsification to authorities.
Melissa MacMullin
Date: J6&' ;7w , 2009
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SEAN MACMULLIN,
Plaintiff
VS.
MELISSA MACMULLIN,
Defendant
To the Prothonotary:
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
No. 08-455
CIVIL ACTION - AT LAW - IN DIVORCE/
CUSTODY
Transmit the record, together with the following information, to the Court for entry
of a divorce decree:
1. Ground for Divorce: Irretrievable breakdown under § 3301(c) §=?39f
of the Divorce Code.
2. Date and Manner of service of the Complaint:
Service by certified mail #7002-2410-0002-0986-3745, delivered on January 31, 2008.
See attached Affidavit of Service.
3. (Complete either paragraph (a) or (b).)
(a) Date of execution of the affidavit of consent required by § 3301(c) of
the Divorce Code: by the Plaintiff Eehniary)4,
by the Defendant ie? 6, 2009
(b) Date of execution of the affidavit required by § 3301(d) of the
Divorce Code: ;
Date of filing of the Plaintiffs affidavit upon the respondent: ;
Date of service of the Plaintiffs affidavit upon the respondent:
4. Related claims pending: Pleage, ncnrimxaLeYunthnnt merge, th ached
Marital Settlement Agreement
5. (Complete either paragraph (a) or (b).)
(a) Date and manner of service of the Notice of Intention to File
Praecipe to Transmit Record, a copy of which is attached, ;
(b) Date Plaintiffs Waiver of Notice in § 3301(c) Divorce was filed with
the prothonotary: March 1, 2009;
Date Defendant's Waiver of Notice in § 3301(c) Divorce was filed
with the prothonotary: filed cimultanenusly W2M=iPr_
Date:
Marlin I,%Iarey, Esquire
Law Offices Patrick F. Lauer, Jr., LLC
2108 Market Street, Aztec Building
Camp Hill, Pennsylvania 17011-4706
ID# 84745 Tel. (717) 763-1800
o ?
t RIM
MAR 0 c 2000
SEAN MACMULLIN, : IN THE COURT OF COMMON PLEAS OF
Plaintiff : CUMBERLAND COUNTY, PENNSYLVANIA
vs. No. 08-455 Civil Term
MELISSA MACMULLIN, CIVIL ACTION - AT LAW - IN DIVORCE/
Defendant CUSTODY
CONSENT ORDER
AND NOW, this sA day of M v L 2009, upon consideration of the
attached Stipulation of the parties in the above-captioned matter, consisting of three
pages and bearing the written consent of the parties,
AND upon direction of this court that the parties need not be present before the
court in order to incorporate their Stipulation into a consent order,
IT IS ORDERED that said Stipulation is incorporated herein by reference as if set
forth in full and approved as a Consent Order pursuant to Pennsylvania Rule of Civil
Procedure, Rule 1915.7.
Distribution:
?yarlin Markley, Esq., 2108 Market Street, Camp Hill, PA 17011
?-Debra Cantor, Esq., McNees Wallace & Nurick L.L.C., P.O. Box 1166, Harrisburg, PA
17108
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BY THE COURT:
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IN THE COURT OF COMMON PLEAS OF
SEAN MACMULLIN CUMBERLAND COUNTY, PENNSYLVANIA
V.
MELISSA MACMULLIN NO. 08-455 CIVIL TERM
DIVORCE DECREE
AND NOW, 11A,?? ?Ll L 2 6 0 , it is ordered and decreed that
SEAN MACMULLIN , plaintiff, and
MELISSA MACMULLIN , defendant, are divorced from the
bonds of matrimony.
Any existing spousal support order shall hereafter be deemed an order for
alimony pendente lite if any economic claims remain pending.
The court retains jurisdiction of any claims raised by the parties to this action
for which a final order has not yet been entered. Those claims are as follows: (If no
claims remain indicate "None.")
Marital Settlement Agreement
Rv thin ('ni in
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McNees Wallace & Nurick LLC
By: Debra Dennison Cantor
Attorney I.D. No. 66378
100 Pine Street
PO Box 1166
Harrisburg, PA 17108-1166
(717) 232-8000
Attorneys for Defendant/Petitioner
SEAN MACMULLIN, IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
Plaintiff
: NO. 08-455 CIVIL TERM
V.
MELISSA MACMULLIN,
Defendant
CIVIL ACTION - AT LAW - DIVORCE
PETITION FOR SPECIAL RELIEF TO ENFORCE
MARITAL SETTLEMENT AGREEMENT
AND NOW, comes the Defendant/Petitioner, Melissa MacMullin, by and through her
attorneys, McNees Wallace & Nurick LLC, and seeks enforcement of the Marital Settlement
Agreement as follows:
1. The Petitioner is Melissa MacMullin, an adult individual residing at 150
Woodbine Drive, Hershey, Pa., 17033.
2. The Respondent is Sean MacMullin, an adult individual residing at 104
November Drive, Apartment 2, Camp Hill, Pa., 17011.
3. Petitioner and Respondent are formerly Husband and Wife, having been
married on May 24, 2003.
4. Following separation, the parties executed a Marital Settlement Agreement
dated February 26, 2009. A true and correct copy of the Marital Settlement Agreement is
attached hereto as Exhibit "A."
5. A final Decree in Divorce was entered on March 12, 2009 in which the court
retained jurisdiction over the Marital Settlement Agreement. A true and correct copy of the
Decree in Divorce is attached hereto as Exhibit "B."
6. This Court also has the authority to enforce the terms of the Marital
Settlement Agreement pursuant to 23 Pa. GSA § 3502(e).
7. During the course of their marriage, the parties filed joint tax returns.
Paragraph 15 of the Marital Settlement Agreement sets forth that each party shall be solely
responsible and indemnify and hold harmless the other party for tax deficiencies or
assessments incurred by them, as follows:
15. Income Tax Prior Returns:
The parties have heretofore filed joint federal and state
tax returns. Both parties agree that in the event any deficiency in federal,
state or local income tax is proposed, or any assessment of any such tax is
made against either of them, each will indemnify and hold harmless the other
from and against any loss or liability for any such tax deficiency or
assessment and any interest, penalty and expense incurred in connection
therewith. Such tax, interest, penalty or expense shall be paid solely and
entirely by the individual who is finally determined to be the cause of the
misrepresentations or failures to disclose the nature and extent of his or her
separate income on the aforesaid joint returns. The parties shall be solely
responsible for their personal tax obligations. The parties agree that they
shall file separate tax returns for 2008.
8. In 2007, unbeknownst to Petitioner, Respondent liquidated an Aetna
retirement account that was in his name alone and placed the funds into a separate account
that he solely maintained. Respondent failed to report this activity to the parties' tax
preparer, and the parties joint 2007 return therefore did not report the proceeds received by
Respondent.
2
9. By way of an IRS Notice dated March 23, 2009, Petitioner was notified of
Respondent's action relating to the Aetna account because the parties had filed a joint
return for 2007. The IRS Notice established that there is an outstanding balance due to the
IRS in the amount of $3,227, which includes taxes relating to the income received by
Respondent from Aetna and penalties associated therewith. A true and correct copy of the
IRS Notice dated March 23, 2009 is attached hereto as Exhibit T."
10. Because Respondent caused and was responsible for the failure to disclose
his separate income from the Aetna account to the IRS and retained all such income as his
separate property, pursuant to Paragraph 15 of the Marital Settlement Agreement, as set
forth above, Respondent must pay the taxes owed and the resulting interest and penalties
and indemnify and hold Petitioner harmless therefrom.
11. By way of letter dated March 24, 2009, counsel for Petitioner notified counsel
for Respondent of the IRS Notice and requested that Respondent make the required
payment pursuant to the terms of the Marital Settlement Agreement. A true and correct
copy of the March 24, 2009 correspondence is attached hereto as Exhibit "D."
12. Having neither received a response nor confirmation that the outstanding
debt to the IRS has been paid, on June 29, 2009, counsel for Petitioner again sent
correspondence to counsel for Respondent regarding this matter. Said correspondence
again requested that Respondent comply with the terms of the Marital Settlement
Agreement and pay the outstanding amount due the IRS. The correspondence also notified
counsel for Respondent that should no action be taken, a petition would be filed and
Petitioner would seek reimbursement for her attorney's fees and costs associated with
Respondent's failure to act and abide by the terms of the Marital Settlement Agreement. A
true and correct copy of the June 29, 2009 correspondence is attached hereto as Exhibit
"E
3
13. To date, neither Respondent, nor his counsel, have responded to the IRS
matter, and the IRS is still awaiting payment of the delinquent taxes.
14. It is believed by Petitioner that interest and penalties continue to accrue
relating to the outstanding taxes owed to the IRS.
15. The tax delinquency and associated interest and penalties must be resolved
forthwith for Petitioner as she is in the process of attempting to purchase a new home and
this outstanding tax liability is impacting her ability to complete said purchase. In addition,
future refunds due Petitioner will be withheld by the IRS.
16. By failing to pay and indemnify and hold Petitioner harmless from the
outstanding taxes, Respondent is in breach of and in willful violation of the Marital
Settlement Agreement.
17. Paragraph 19 of the Marital Settlement Agreement states that Petitioner is
entitled to recover legal fees and costs from Respondent associated with Respondent's
breach and Petitioner's enforcement of the agreement.
18. Petitioner has incurred reasonable fees and costs in seeking compliance with
the Marital Settlement Agreement, and in preparing and filing this Petition. In addition,
Petitioner will continue to incur attorney's fees and costs associated with presenting this
Petition and responding to any action by Respondent regarding the same.
19. There have been no rulings by the Court in this or a related matter, although
the Decree in Divorce was issued by the Honorable J. Wesley Oler Jr.
20. By way of letter dated September 9, 2009, counsel for Respondent was
notified that this Petition would be filed and concurrence was sought. To date, no response
was received.
WHEREFORE, Petitioner respectfully requests that this Honorable Court enter an
Order as follows:
4
1. Respondent shall pay all delinquent taxes owed to the IRS, plus any and all
interest and penalties, stemming from his 2007 activity surrounding his AETNA account
within ten (10) days of the date of this Order;
2. Respondent shall pay any and all delinquent taxes and associated penalties
and interest stemming from his 2007 activity surrounding his AETNA account to any other
taxing authority within ten (10) days of notice that the same is due;
3. Respondent shall notify any other taxing authority that he does not contest
Petitioner's request for Innocent Spouse Relief with regard to the 2007 activity relating to
the AETNA account within ten (10) days of request of Petitioner to do so;
4. Respondent shall pay Petitioner's reasonable attorneys fees, costs and
expenses in connection with his breach of the Marital Settlement Agreement and
Petitioner's enforcement of the same within ten (10) days of the date of this Order; and
5. Any other such other relief as this Court deems appropriate.
Respectfully submitted,
MCNEES WALLACE & NURICK LLC
By
?'k, k/CL
ra Deniso ,4antor
ttorney 1. D. 116. 66378
100 Pine Street
P.O. Box 1166
Harrisburg, PA 17108-1166
(717) 237-5297
(717) 260-1667 (fax)
dcantore-mwn.com
Attorneys for Defendant/Petitioner
Dated: QQ 6t fi o `d l
5
?xl,i6?+ A
MARITAL SETTLEMENT AGREEMENT
THIS AGREEMENT, Made this day of _? e- - 2009,
by and between Sean MacMullin, hereinafter referred to as "Husband", a Melissa
MacMullin, hereinafter referred to as "Wife".
WITNESSETH:
WHEREAS, Husband and Wife were lawfully married on May 24, 2003; and
WHEREAS, one child was born of this marriage, namely, Brianna
MacMullin, born June 30, 2004; and
WHEREAS, certain differences have arisen between the parties as a result
of which they have separated and now live separate and apart from one another, and are
desirous of settling fully and finally their respective financial and property rights and
obligations as between each other, including, without limitation by specification: the
settling of all matters between them relating to the past, present and future support and/or
maintenance of Wife by Husband or of Husband by Wife; and in general the settling of
any and all claims and possible claims by one against the other or against their respective
estates for equitable distribution of all marital property; and a resolution of all mutual
responsibilities and rights growing out of the marriage relationship; and
WHEREAS, the parties hereto, after being properly advised by their
respective counsel, Husband by his attorney, Marlin Markley, Esquire, and Wife by her
attorney, Debra D. Cantor, Esquire, have come to the following agreement.
NOW THEREFORE, in consideration of the above recitals and the following
covenants and promises mutually made and mutually to be kept, the parties heretofore,
intending to be legally bound and to legally bind their heirs, successors and assigns
thereby, covenant, promise and agree as follows:
1. SEPARATION:
It shall be lawful for each party at all times hereafter to live separate
and apart from the other at such place or places as he or she may from time to time
choose or deem fit.
2. PERSONAL RIGHTS:
Each party shall be free from interference, authority and contact by
the other, as fully as if he or she were single and unmarried, except as may be necessary
to carry out the provisions of this Agreement. Neither party shall molest the other nor
attempt to endeavor to molest the other, nor compel the other to cohabit with the other,
nor in any way harass or malign the other, nor in any way interfere with the peaceful
existence, separate and apart from the other in all respects as if he or she were single
and unmarried.
3. WIFE'S DEBTS:
Wife represents and warrants to Husband that since their separation,
she has not, and in the future she will not, contract or incur any debt or liability for which
Husband or his estate might be responsible and shall indemnify and save Husband
harmless from any and all claims or demands made against him by reason of debts or
obligations incurred by her.
From the date of execution of this Agreement, Wife shall use only
those credit cards and accounts for which she is individually liable and the parties agree to
cooperate in closing any remaining accounts which provide for joint liability.
4. HUSBAND'S DEBTS:
Husband is the obligor on an orthodontia bill to Dr. Fred Alba for his
son Aaron MacMullin. Wife has made all payments on this obligation since separation.
Wife agrees to pay the remaining balance on this obligation.
Husband represents and warrants to Wife that since their separation,
he has not, and in the future he will not, contract or incur any debt or liability for which
Wife or her estate might be responsible and shall indemnify and save Wife harmless from
any and all claims or demands made against her by reason of debts or obligations
incurred by him.
From the date of execution of this Agreement, Husband shall use
only those credit cards and accounts for which he is individually liable and the parties
agree to cooperate in closing any remaining accounts which provide for joint liability.
5. MUTUAL RELEASE:
Subject to the provisions of this Agreement, each party waives his
or her right to alimony and any further distribution of property inasmuch as the parties
hereto agree that this Agreement provides for an equitable distribution of their marital
property in accordance with the Divorce Code of 1980. Subject to the provisions of this
Agreement, each party has released and discharged, and by this Agreement does for
himself or herself, and his or her heirs, legal representatives, executors, administrators
and assigns, release and discharge the other of and from all causes of action, claims,
-2-
rights or demands whatsoever arising out of their marriage, except any or all cause or
causes of action for divorce and except in any or all causes of action for breach of any
provisions of this Agreement. Each party also waives his or her right to request marital
counseling pursuant to 23 Pa. C.S.A. Section 3302.
6. EQUITABLE DISTRIBUTION OF MARITAL PROPERTY:
The parties have attempted to distribute their marital property in a
manner which conforms to the criteria set forth in 23 Pa.C.S.A. Section 3501 et. seg., and
taking into account the following considerations: the length of the marriage; the fact that it
is the first marriage for both Husband and Wife, the age, health, station, amount and
sources of income, vocational skills, employability, estate, liabilities and needs of each of
the parties; the contribution of each party to the education, training or increased earning
power of the other party; the opportunity of each party for future acquisitions of capital
assets and income; the sources of income of both parties, including but not limited to
medical, retirement, insurance or other benefits; the contribution or dissipation of each
party in the acquisition, preservation, depreciation or appreciation of the marital property,
including the contribution of each spouse as a homemaker; the value of the property set
apart to each party; the standard of living of the parties established during the marriage;
and the economic circumstances of each party at the time the division of property is to
become effective.
The division of existing marital property is not intended by the parties
to constitute in any way a sale or exchange of assets, and the division is being effected
without the introduction of outside funds or other property not constituting marital
property. The division of property under this Agreement shall be in full satisfaction of all
marital rights of the parties.
A. DISTRIBUTION OF PERSONAL PROPERTY:
Except as may be otherwise provided herein, the parties hereto
mutually agree that they have effected a satisfactory division of the furniture, household
furnishings, appliances, and other household personal property between them, and they
mutually agree that each party shall from and after the date hereof be the sole and
separate owner of all such tangible personal property presently in his or her possession,
and this Agreement shall have the effect of an assignment or bill of sale from each parry
to the other for such property as may be in the individual possession of each of the
parties hereto.
From and after the date of the signing of this Agreement, both parties
shall have complete freedom of disposition as to his/her separate property and any
property which is in their possession or control pursuant to this Agreement and may
mortgage, sell, grant, convey, or otherwise encumber or dispose of such property,
-3-
whether real or personal, whether such property was acquired before, during or after
marriage, and neither Husband nor Wife need join in, consent to, or acknowledge any
deed, mortgage, or other instrument of the other pertaining to such disposition of
property.
B. DISTRIBUTION OF REAL ESTATE:
The parties hereby acknowledge that they were the owners of
jointly-titled real estate located at 2172 Chestnut Street, Camp Hill, Cumberland County,
Pennsylvania. This home has been sold and Husband and Wife owed money at the time
of sale. From separation until sale, all costs and expenses associated with the home
were financed by Wife. Wife hereby. waives any right to reimbursement for the funds
advanced on behalf of the home. Husband waives any right to make any claims in regard
to the home.
7. PENSION AND RETIREMENT BENEFITS:
Wife and Husband each hereby specifically releases and waives
any and all right, title, claim and/or interest that he or she may have in and to any and all
retirement benefits (including but not limited to pension or profit sharing benefits,
deferred compensation plans, 401(k) plans, employee savings and thrift plans,
individual retirement or other similar benefits) of the other party, specifically to include a
waiver of any spousal annuity benefits and/or beneficiary designations thereunder. The
parties agree that they shall execute any documents pursuant to the Retirement Equity
Act or any similar act that may be required from time to time to accomplish the purposes
of this subparagraph.
Specifically, the parties acknowledge and agree that Wife shall
remain the sole and exclusive owner of IRA #2101 72961001, and Husband waives all
right, title and interest in said account. Husband is the owner of an IRA #
and/or 401 K # and Husband shall retain sole and exclusive ownership of
such account(s). Wife waives all right, title and interest in said accounts. Both parties
were owners of 401 K's with Aetna, which have been liquidated or rolled over to the
aforementioned accounts. Husband and Wife waive any and all claims to the Aetna
accounts.
8. MOTOR VEHICLES:
Wife is the owner of a 1998 Honda Civic. Husband waives any right,
title and interest he may have in said vehicle. Husband is the owner of a 2006 Hyunda
Santa Fe, which is encumbered by a loan. Both the vehicle and loan are in Husband's
name. Husband agrees to be solely obligated for the debt associated with this vehicle
-4-
and shall indemnify and hold Wife harmless from such. Wife hereby waives any right, title
and interest she may have in said vehicle.
9. LIFE INSURANCE:
To the extent that either party is the owner of policies on his or her
own life, those policies shall remain that party's separate property. Each party hereby
waives any right, title, claim and/or interest that he or she may have in the other's life
insurance policies and/or cash surrender values of those policies.
10. FINANCIAL ACCOUNTS:
The parties agree that any and all financial accounts in existence as
of the date of separation of the parties have been distributed between the parties by
mutual agreement. Accordingly, any financial accounts shall remain the sole and
separate property of the party to whom the bank account is titled as of the date of
execution of this Agreement, free and clear of any right, title, claim and/or interest of the
other.
11. TAX LIABILITY:
The parties believe and agree that the division of property heretofore
made by this Agreement is a non-taxable division of property between co-owners rather
than a taxable sale or exchange of such property. Each party promises not to take any
position with respect to the adjusted basis of the property assigned to him or her or with
respect to any other issue which is inconsistent with the position set forth in the preceding
sentence on his or her Federal or State income tax returns.
12. CUSTODY AND CHILD SUPPORT
Concurrently with the execution of this Agreement, Husband and
Wife shall execute a Custody Stipulation giving Wife sole legal and physical custody of
Brianna. Said Custody Stipulation shall be filed at the courthouse and entered as an
order.
As long as Wife continues as sole legal and physical custodian of
the child, Wife agrees that she shall not file a separate action to obtain child support
from the other parent. Both parties recognize that the contractual waiver of child
support may not be enforceable under the current status of the law in Pennsylvania.
-5-
Wife shall terminate the current order for child support upon the execution of this
agreement by both parties.
13. ALIMONY:
The parties acknowledge that by this Agreement they have each
respectively secured sufficient financial resources to provide for his or her own comfort,
maintenance and support. The parties do hereby acknowledge that inflation may
increase or decrease, that their respective incomes and assets may substantially increase
in value, that either may be employed or unemployed at various times in the future, and
that notwithstanding these or other economic circumstances, which may be changes in
circumstances of a substantial and continuing nature, the terms of this Agreement are just
and reasonable. Therefore, except for the provisions of this Agreement, the parties
hereby expressly waive, discharge and release any and all rights and claims which they
may now or hereafter have, by reason of the parties' marriage, to alimony, alimony
pendente lite, support or maintenance, and they further release any rights they may have
to seek modification of the terms of this Agreement in a court of law or equity, it being
understood that the foregoing constitutes a final determination for all time of either party's
obligation to contribute to the support and maintenance of the other. Except as provided
for in this Agreement, it shall be, from the execution date of this Agreement, the sole
responsibility of each of the respective parties to sustain himself or herself without
seeking any additional support from the other party. In the event that either of the parties
shall seek a modification of the terms of this paragraph, or in the event that Wife makes
any claim for spousal support or alimony other than as provided for by the terms of this
Agreement, that party shall indemnify and hold the other party harmless from and against
any loss resulting therefrom, including counsel fees and costs.
14. ALIMONY PENDENTE LITE COUNSEL FEES AND EXPENSES:
Husband and Wife acknowledge and agree that the provisions of this
Agreement providing for the equitable distribution of marital property of the parties are
fair, adequate and satisfactory to them. Both parties agree to accept the provisions set
forth in this Agreement in lieu of and in full and final settlement and satisfaction of all
claims and demands that either may now or hereafter have against the other for spousal
support, alimony pendente lite, counsel fees or expenses or any other provision for their
support and maintenance before, during and after the commencement of any
proceedings for divorce or annulment between the parties.
15. INCOME TAX PRIOR RETURNS:
-6-
The parties have heretofore filed joint federal and state tax returns.
Both parties agree that in the event any deficiency in federal, state or local income tax is
proposed, or any assessment of any such tax is made against either of them, each will
indemnify and hold harmless the other from and against any loss or liability for any such
tax deficiency or assessment and any interest, penalty and expense incurred in
connection therewith. Such tax, interest, penalty or expense shall be paid solely and
entirely by the individual who is finally determined to be the cause of the
misrepresentations or failures to disclose the nature and extent of his or her separate
income on the aforesaid joint returns. The parties shall be solely responsible for their
personal tax obligations. The parties agree that they shall file separate tax returns for
2008.
16. WAIVERS OF CLAIMS AGAINST ESTATES:
Except as herein otherwise provided, each party may dispose of his
or her property in any way, and each party hereby waives and relinquishes any and all
rights he or she may now have or hereafter acquire, under the present or future laws of
any jurisdiction, to share in the property or the estate of the other as a result of the marital
relationship, including without limitation, dower, curtesy, statutory allowance, widow's
allowance, right to take in intestacy, right to take against the will of the other, and right to
act as administrator or executor of the other's estate. Each will, at the request of the
other, execute, acknowledge and deliver any and all instruments which may be necessary
or advisable to carry into effect this mutual waiver and relinquishment of all such interests,
rights and claims.
17. MUTUAL CONSENT DIVORCE:
Husband filed a Complaint for a 3301(c) (d) divorce, raising claims
for Equitable Distribution. The parties agree and acknowledge that their marriage is
irretrievably broken, that they do not desire marital counseling, and that they both consent
to the entry of a decree in divorce pursuant to 23 Pa.C.S.A. Section 3301(c). Accordingly,
concurrently with this Agreement, the parties agree to execute such consents, affidavits,
or other documents and to direct their respective attorneys to file such consents,
affidavits, or other documents as may be necessary to promptly proceed to obtain a
divorce pursuant to said 23 Pa.C.S.A. Section 3301(c). Husband shall withdraw all
additional counts raised in the Complaint and shall move for the finalization of the divorce
within seven (7) days of the execution of the affidavit and waivers.
18. EFFECT OF RECONCILIATION OR COHABITATION:
-7-
This Agreement shall remain in full force and effect and shall not be
abrogated even if the parties effect reconciliation, cohabit as husband and wife or attempt
to effect reconciliation.
19. BREACH AND ENFORCEMENT:
If either party breaches any provision of this Agreement, the other
party shall have the right, at his or her election, to sue for damages for such breach, or
seek such other remedies or relief as may be available to him or her, and the party
breaching this Agreement shall be responsible for payment of legal fees and costs
incurred by the other in enforcing his or her rights under this Agreement.
20. THIRD PARTY BENEFICIARIES:
Husband and Wife agree that it is not their intention in this
Agreement that any other individuals, including their minor children, be third party
beneficiaries of this Agreement at this time or at any time in the future.
21. ADDITIONAL INSTRUMENTS:
Each of the parties shall from time to time, at the request of the
other, execute, acknowledge and deliver to the other party any and all further instruments
that may be reasonably required to give full force and effect to the provisions of this
Agreement.
22. TAX ADVICE:
Both parties hereto hereby acknowledge and agree that they have
had the opportunity to retain their own accountants, certified public accountants, tax
advisor, or tax attorney with reference to the tax implications of this Agreement. Further,
neither party has been given any tax advice whatsoever by their respective attorneys.
Further both parties hereby acknowledge that they have been advised, by their respective
attorneys, to seek their own independent tax advice by retaining an accountant, certified
public accountant, tax attorney, or tax advisor with reference to the tax implications
involved in this Agreement. Further, the parties acknowledge and agree that their
signatures to this Agreement serve as their acknowledgment that they have read this
particular paragraph and have had the opportunity to seek independent tax advice.
-8-
23. VOLUNTARY EXECUTION:
The provisions of this Agreement and their legal effect have been
fully explained to the parties by their respective counsel, and each party acknowledges
that the Agreement is fair and equitable, that it is being entered into voluntarily, with full
knowledge of the assets of both parties, and that it is not the result of any duress or
undue influence. The parties acknowledge that they have been furnished with all
information relating to the financial affairs of the other which has been requested by each
of them or by their respective counsel.
24. ENTIRE AGREEMENT:
This Agreement contains the entire understanding of the parties and
there are no representations, warranties, covenants or undertakings other than those
expressly set forth herein. Husband and Wife acknowledge and agree that the provisions
of this Agreement with respect to the distribution and division of marital and separate
property are fair, equitable and satisfactory to them based on the length of their marriage
and other relevant factors which have been taken into consideration by the parties. Both
parties hereby accept the provisions of this Agreement with respect to the division of
property in lieu of and in full and final settlement and satisfaction of all claims and
demands that they may now have or hereafter have against the other for equitable
distribution of their property by any court of competent jurisdiction pursuant to 23
Pa.C.S.A. Section 3501 et. seta. or any other laws. Husband and Wife each voluntarily
and intelligently waive and relinquish any right to seek a court ordered determination and
distribution of marital property, but nothing herein contained shall constitute a waiver by
either party of any rights to seek the relief of any court for the purpose of enforcing the
provisions of this Agreement.
25. DISCLOSURE:
Each of the parties hereto acknowledges that he or she is aware of
his or her right to seek discovery, including but not limited to, written interrogatories,
motions for production of documents, the taking of oral depositions, the filing of
inventories, and all other means of discovery permitted under the Pennsylvania Divorce
Code or the Pennsylvania Rules of Civil Procedure. Each of the parties further
acknowledges that he or she is aware of his or her right to have the real and/or personal
property, estate' and assets, earnings and income of the other assessed or evaluated by
the Courts of this Commonwealth or any other Court of competent jurisdiction. The
respective parties do hereby acknowledge, recognize and accept that there has been full
and fair disclosure to the other of his or her assets and liabilities, and each party agrees
-9-
that any right to further disclosure, valuation, enumeration or statement hereof in this
Agreement is hereby specifically waived, and the parties do not wish to make or append
hereto any further enumeration or statement. The parties hereby acknowledge and agree
that the division of the marital assets as set forth in this Agreement are fair, reasonable
and equitable, and are satisfactory to them. Each of the parties hereto further covenants
and agrees for himself and herself and his or her heirs, executors, administrators or
assigns, that he or she will never at any time hereafter sue the other party or his or her
heirs, executors, administrators and assigns in any action of contention, direct or indirect,
and allege therein that there was a denial of any rights to full disclosure, or that there was
any fraud, duress, undue influence, or that there was a failure to have available full,
proper and independent representation by legal counsel.
26. MODIFICATION AND WAIVER:
A modification or waiver of any of the provisions of this Agreement
shall be effective only if made in writing and executed with the same formality as this
Agreement. The failure of either party to insist upon strict performance of any of the
provisions of this Agreement shall not be construed as a waiver of any subsequent
default of the same or similar nature.
27. PRIOR AGREEMENT:
It is understood and agreed that any and all property settlement
agreements which may or have been executed prior to the date and time of this
Agreement are null and void and of no effect.
28. DESCRIPTIVE HEADINGS:
The descriptive headings used herein are for convenience only.
They shall have no effect whatsoever in determining the rights or obligations of the
parties.
29. INDEPENDENT SEPARATE COVENANTS:
It is specifically understood and agreed by and between the parties
hereto that each paragraph hereof shall be deemed to be a separate and independent
covenant and agreement.
-10-
30. APPLICABLE LAW:
This Agreement shall be construed under the laws of the
Commonwealth of Pennsylvania.
31. VOID CLAUSES:
If any term, condition, clause or provision of this Agreement shall be
determined or declared to be void or invalid in law or otherwise, then only that term,
condition, clause or provision shall be stricken from this Agreement and in all other
respects this Agreement shall be valid and continue in full force, effect and operation.
32. AGREEMENT BINDING ON HEIRS:
This Agreement shall be binding and shall inure to the benefit of the
parties hereto and their respective heirs, executors, administrators, successors, and
assigns.
33. CONSTRUCTION:
No provisions of this Agreement shall be interpreted for or against
any party because that party or that party's representative drafted this Agreement in
whole or in part.
IN WITNESS WHEREOF, the parties hereto have set their Hands and
Seals the day and year first above written.
;• r
((SEAL)
Ma Markley, squire can MacMullin
Debr Cantor, quire
c ..
SEAL)
Melissa MacMullin
- 11 -
COMMONWEALTH OF PENNSYLVANIA )
y / ( SS:
COUNTY OF (LL nl.(4 2 rt w/l
On this, the j, day of _c 2009, before
me, a Notary Public, the undersigned officer, personally appt>liaared SEAN MACMULLIN,
known to me (or satisfactorily proven) to be the person whose name is subscribed to the
foregoing Marital Settlement Agreement and acknowledged that he executed the same
for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
c2. .'C,CL L. 2 -
Notary Public
COMMONWEAL Tia OF PENNSYLVANIA
Tina ivt. Geld r;,Qt. notary Publk-,
New Ctunbodar?c : r; Gumbertand Cwutty
MyCornrniwc:, Mar. 24, 2009
Member, P6nnwlv,3n6p A,-swc atlcn i_u Natadas
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF AJ SS:
On this, the day of -FE,6R.uA-e-V , 2009, before
me, a Notary Public, the undersigned officer, personally appeared MELISSA
MACMULLIN, known to me (or satisfactorily proven) to be the person whose name is
subscribed to the foregoing Marital Settlement Agreement and acknowledged that she
executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
? d'a j j 4J
tary Public '
C0M-! D NV:;:k; H r- PENNSYLVANIA
Norarinl seal
?? - 0A. 68mharl, Notary Pubiicr.
"C:i } Idntbrsrg, Dauphin Comp,
'_ o^ _nissYn rKDrw Atne 7.2011
r ^'•T i^•!718tIRR -' Plotgn s
1
6x b,f B
SEAN MACMULLIN
V.
MELISSA MACMULLIN
DIVORCE DECREE
AND NOW, MARCH 12
SEAN MACMULLIN
MELISSA MACMULLIN
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
NO. 08-455 CIVIL TERM
Zoos it is ordered and decreed that
plaintiff, and
bonds of matrimony.
defendant, are divorced from the
Any existing spousal support order shall hereafter be deemed an order for
alimony pendente lite if any economic claims remain pending.
The court retains jurisdiction of any claims raised by the parties to this action
for which a final order has not yet been entered. Those claims are as follows: (If no
claims remain indicate "None.")
Marital Settlement Agreement
By the Court,
J WESLEY OLER JR
Prothonotary
Certified Copy Issued: MARCH 24, 2009
Date
C
r 4 1 k I ?
v Department of Treasury
Internal Revenue Service
4800 BUFORD HWY
CHAMBLEE, GA 39901-0021
:7798
027798.544744.0242.006 3 AT 0.596 2035
IIIIL'1111?t?lII1i1111?J?11111??IIIIIIIIIII1111111'll"11'11111
JR Control: 50025-5439
Notice: CP2000
Notice Date: March 23, 2009
Social Security Number:
219-72-7763
Form: 1040
Tax Year: 2007
To call for assistance:
1-800-829-3009 Toll Free
between 7:00 AM - 8:00 PM
SEAN A 8 MELISSA MACMULLIN
150 WOODBINE OR To FAX information:
HERSHEY PA 17033-2666501 1-877-477-0967 Toll Free
Contact:
Office of D Kidd
` • April 22, 2009
1 Why are you getting this notice?
The income and payment information (e.g., wages, miscellaneous income, interest,
income tax withheld, earned income credit, etc.) that we have on file does not match
entries on your 2007 Form 1040. If this Information is correct, you will owe 53,227.
Tile proposed changes to your tax are listed below.
Surni-nary • Proposed Clliangc,?
2007 Tax Increase
0
5,604
Payment Increase S 31058
Penalties - may not include all applicable penalties S 509
Interest -if paid by April 22, 2009 S 172
Proposed Balance Due $ 3,227
2 1 What steps should you take?
Following these steps can help you understand this notice.
1. Review your 2007 tax return.
2. Compare your return to the information in the Explanation Section -- page 5.
3. Decide if the information in the Explanation Section is correct.
4. Check the answers to Freguently Asked Questions -- page 2.
5. Complete and return the Response Form in the enclosed envelope -- page 3.
6. Complete and return the Installment Agreement Request (enclosed) if you need to set
up a payment plan.
7. Review your rights in The Examination Process Booklet (enclosed).
3 What happens if you don't respond by April 22, 2009?
We will send you a final notice, followed by a bill. During this time, interest will increase
and certain penalties may apply.
(SPIA} CP2000 (Rev. 11/2004)
ATLANTA IRS CENTER
Why did it take IRS so
long to contact me?
Will I need to file amended
returns (federallstate/local)
if I agree with some or all
of the proposed changes?
What should I do if t am
currently in bankruptcy?
What steps do l take if I do
not agree?
219-72-7763 MACM A011 03/23/2009
50025-5439
Tax years generally end on December 31, but we may not receive
complete information from employers, banks, businesses, and other
payers until much later.
1. You do not need to file an amended federal tax return fa include the
proposed changes shown on this notice. We will correct this tax year
when we receive your response. If you choose to file an amended tax
return, write "CP2000" along the lop of the 1040X, attach it behind tile
Response Form page and send to the address shown on this notice.
2. It the changes on this notice apply to your state tax return, file an
amended state/local tax return as soon as possible. We serd
information about changes based on this notice to your state and local
tax agencies.
3- File amended returns for any prior or subsequent tax years in which
the same error occurred. You'll limit the penalty and interest you owe.
If you filed for bankruptcy, please complete and return the response page.
including any applicable supporting documentation it you chocked Option 2
or Option 3. Please be sure to also include a copy of your bankruptcy
petition.
We need you to tell us why you do not agree and send us information to
support your statement. Please refer to The Examination Process Booklet
(enclosed) for lips about what information you should send with your
response.
What if I need more time to If you cannot respond by April 22, 2009, please call trs at
collect my supporting 1-800-829-3009 to request an extension. Remember: If the lax
documentation? increase is correct, then we will add interest and penalties to your hill
during the extension.
Why do I have to pay We are required by law to charge interest and penallies, if applicable, on
interest and penalties? all tax owed that is not paid in full by its due date (usually April 15). By
law, interest will continue to increase until you have ftilly paid the tax
owed and certain penalties may apply.
How can I prevent an error 1. Include all income youve received during the year on your tax return.
in the future?
2. Wait to file your return until you receive all income statements to be
sure your return is complete. If you do not receive an income
statement in time to meet the April 15th deadline, estimate the amount
of income using pay stubs, bank statements, etc.
3. Check the records (for example, W-2s. 1098s, 1099s, etc.) you receive
from your employer, mortgage company, bank, or other source of income
to be sure the information they're reporting is correct. (Sorne states pay
taxable unemployment benefits, so report that as income as well.)
4. If you receive any additional information after you filed your return, you
should amend your return with the corrected information as soon as
possible to avoid any interest or penalties.
5. Keep accurate and complete records. Normally, keeping your records
for three years is sufficient.
What if I have more If we haven't answered your question here, you can lind other Frequently
questions? Asked Questions on our website, wwtv.irs.aov. or you can call 1-800-
829-4477, topic 652, for pre-recorded responses.
(SP1A) Page 2 CP2000 (REV. 11/2004)
ATLANTA IRS CENTER 219-72-7763 MACM A011 03/23/2009
50025-5439
ResponseForm
1. Review the Explanation Section to decide whether you agree or do not agree with
IRS's proposed changes.
2. Complete and return the Response Formby April 22, 2009.
3. If you need additional time, callus at 1-800-829-3009.
- e . . - -- •rr r sa r -
fr
If you agree with the changes IRS is proposing, return this toter will) your pnynrent or will[ the completed
Installment Agree rnent Request.
779H o OPTION 11 1 Agree with All Changes
I agree with the changes to my 2007 tax return.
I understand that I owe $ 3 , 227 in additional tax. penalties. and interest.
I understand that the law requires IRS to charge interest on taxes that are not paid in full by
April 15, 2008. In addiliou. I understand that tide IRS will charge interest until I have paid
the tax in lull. Certain penalties may also apply.
I understand that I can challenge these changes in the U.S. Tax Court only if IRS detenrines after the
date I sign Iles loan that I owe additional taxes for 2007 .
I understand that I can lile for a refund at a later date.
I understand that both myself and my spouse must sign below.
Signature Date Spouse's Signature Date
It you do not agree with the changes IRS is proposing, return this form. When you return this form, include :i
signed statement that explains whatyou do not agree with. Also include copies ofany documents, suwh ns n
corrected W-2. 1009, ar missing lorrns, that support your sf.'fe[nent.
? OPTION 21 1 Do Not Agree with Some of the Changes
I've enclosed documentation to support the entries on my original return.
o OPTION 31 1 Do Not Agree with Any of the Changes
I've enclosed documentation to support the entries on my original return.
Tip! Ply as much as you can now to keep penalty and interest changes low.
Make your check or money orrier, payable to "United States Treascrry." Write "Tax Year 2007 CP200O." this
SocoiSectintyNurnbrr 219-72-7763 anrlyourpltonenumber'onyourcheckorrnoneycrrler.
? OPTION 11 I'm paying the fuil amount of $3,227
? OPTION 21 I'm making a payment of $
O I'm paying the amount I agree with or
0 I'm making a partial payment at this time
because either:
o OPTION 31 I'd like to request a payment plan to pay the tax I owe.
Complete the loslallment Agreement Request (Form 9465) and ranif it along with this form.
2 1 9 7 2 7 7 6 3 2 0 0 7 1
(RF02) Page 3 CP2000 (REV. 11/2004)
ATLANTA IRS CENTER 219-72-7763
MACM A011 03/23/2009 50025-5439
(RF021
•
1. Please verity your address and note any corrections in the space below. (Print clearly.)
SEAN A 6 MELISSA MACMULLIN Make any address corrections here.
150 WOODBINE DR
HERSHEY PA 17033-2666501
2. Please list your phone numbers and the best time to call below.
Home Best Time to Call
Work Best Time to Call
3. II you would like to authorize someone, in addition to you and your Spouse,
to contact IRS concerning this notice, please include the person's contact information and sign below.
Name Phone
Address
I authorize the person listed above to discuss information with and provide infon-nation to IRS about this
notice.
Signature Date Spouse's Signature Date
The authority granted in Step Cis limited as indicated by the staternent above the signature line. The contact may
not sign returns, enter into agreernents, orothetwise represent you before the IRS. f( you want to have a designee
with e*anded authorization, see IRS Publication 947, Practice Before the IRS and Power of Attorney.
fi
13 Completed Steps A, B, and C (Loth sides of this form).
EI Included this form and your payment (if applicable) in the envelope provided.
0 Included the Installment Agreement Request (it applicable) in the envelope provided.
• Made a copy for your records of the Response Form and the Installment Agreement Request
if you used it.
• Checked that the IRS address shows through the envelope window.
Please Fold Here. Do not detach. Please be sure our address shows through the envelope window.
AUR Control Number: 50025-5439
Notice Number: CP2000
Notice Date: 03/2312009
219-72-7763
INTERNAL REVENUE SERVICE
ATLANTA IRS CENTER
4800 BUFORD HWY
CHAMBLEE, GA 39901-0021
SEAN A & MELISSA MACMULLIN
150 WOODBINE DR
HERSHEY PA 17033-2666501
Page 4 CP2000 (REV, 11/2004)
219727763 WU MACM 30 0 200712 640 00000322700
ATLANTA IRS CENTER 219-72-7763 MACM A011 03/23/2009
50025-5439
How to Review 1. Compare your records with the records we received under Information
This Section Reported to IRS.
2. Review the Reasons for the Changes to see why we changed your
return.
3. Proceed to Changes to Your Return to see how your new tax was
calculated.
4. Once you have fully reviewed the Explanation Section, please
complete and return the Response Form in the envelope provided.
27799
This section tells you specifically what income information IRS has received about you from
others (including your employers, banks, mortgage holders, etc.. The information listed below
does not match the information you listed on your tax return. Use this table to compare the data
IRS has received from others to the information you listed on your tax return to understand
where the discrepancy, or difference, occurred. To assist you in reviewing your income amounts,
the table may include both reported and unreported amounts from the same payer.
If this information is correct, your tax increase is 6 5, 604 plus all applicable penalties,
interest and payment adjustments such as federal tax withholding, excess social security
tax withheld, etc. If you pay in full by April 22, 2009 , you'll owe $ 3,227.
TAX WITHHELD
Account Information Amount
Reported to
IRS by Others Amount
Included on
Your Return
Difference
#001 SSN: 219-72-7763 Form 1099-R 5 3,058 - -
ACCT: 000641 0010219727763
DISTRIBUTION CODE: 1
AETNA LIFE INSURANCE COMPANY
AETNA RETIREMENT SVC ADMIN
P 0 BOX 2946 RS2A
HARTFORD CT 06104
ITAX WITHHELD Total I s 3,0S21 * 01 * 3,058
STATE INCOME TAX REFUND
Account Information Amount
Reported to
IRS by Others Amount
Included on
Your Return
Difference
#002 SSN: 219-72-7763 Form 1099-G S 22 - -
ACCT: 2197277632006
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG PA 171281225
STATE INCOME TAX REFUND Total I s 221 $ 0 s 22
o--- r rP9nnn (RFV. 11/2004)
ATLANTA IRS CENTER 219-72-7763 MACM A011 03/23/2009
50025-5439
RETIREMENT INCOME TAXABLE
Account Information Amount
Reported to
IRS by Others Amount
Included on
Your Return
Difference
#003 SSN: 219-72-7763 Form 1099-R S 15,294 $ 0 $ 15,294
ACCT: 000641 0010219727763
DISTRIBUTION CODE: 1
AETNA LIFE INSURANCE COMPANY
AETNA RETIREMENT SVC ADMIN
P 0 BOX 2946 RS2A
HARTFORD CT 06104
IRETIREMENT INCOME TAXABLE Total I s 15,294 $ 0 $ 15,294
{EX06) Page 6 CP2000 (REV. 11/2004)
ATLANTA IRS CENTER 219-72-7763 MACM A011 03/23/2009
50025-5439
This section provides explanations to help you understand the proposed changes to your tax
return.
The paragraphs that follow provide explanations for:
the items listed in Section 1. Information Reported to IRS
m the changes to your tax computation listed in Section 3. Changes to Your Return
• the penalty and interest charges listed in Section 3. Changes to Your Return
?w
LIZ ¦ Payment Instructions
¦ Additional Information that will help you understand this notice and what action
you need to take to resolve the tax discrepancy
77!00
Within each subsection below, the paragraphs are organized by topic to help you review them.
These paragraphs explain the items listed in Section 1. Information Reported to
IRS.
1Income
State and Local Income Taxes
STATE AND LOCAL INCOME TAX REFUND
Since you claimed state and local taxes when you itemized deductions on
your 2006 tax return, you must report any refund or credit of those taxes
as income on your 2007 federal tax return (or the year in which you
actually received the refund or credit).
IRA, Pension or Retirement
RETIREMENT DISTRIBUTIONS
We need more information for the distribution shown on this notice. We
need to know if the income is a pension or an annuity, an IRA or lump sum
rollover, or an employee savings plan. If the income is from a
pension/annuity or an Employee Savings Plan and you are recovering your
contributions using the General Rule or the Simplified General Rule,
please send us a signed statement with the date of your first pension
payment, the amount you receive monthly, and the total amount you
contribute. If the income is an IRA or lump sum and was rolled over,
please send us a signed statement with the amount of the rollover, the
date of the distribution and the date of the rollover. If the income is
an employee savings plan, please send us a copy of the document showing
the total distribution amount you received for 2007, and the nontaxable
amount of the distribution.
tither Income
General
MISIDENTIFIED INCOME
If any of the income shown on this notice is not yours, send us the name,
address, and social security number of the person who received the income.
Please notify the payers to correct their records to show the name and
social security number of the person who actually received the income, so
that future reports to us are accurate.
(EX10) Page 7 CP2000 (REV. 11/2004)
ATLANTA IRS CENTER 219-72-7763 MACM A011 03/23/2009
50025-5439
1Other Income
General
FORM W-2 OR 1099 NOT RECEIVED
The law requires you to report your income correctly. If your payers did
not send you a yearly income statement (Form W-2, Form 1099, etc.), you
must use the information you have (pay stubs, monthly income statements,
deposit slips, etc.) to estimate the total amount of income you received
during the year.
ITax & Credits
Tax Credits
CHILD TAX CREDIT
The allowable amount of the Child Tax Credit is based on filing status,
the number of qualifying child(ren), modified adjusted gross income and
tax. The credit is adjusted when modified adjusted gross income changes.
The credit cannot be more than the tax.
If you filed and claimed credits for adoption expenses, mortgage interest
and/or District of Columbia first-time homebuyer with your original tax
return, please provide us with recomputed worksheets from Publication 972,
Child Tax Credit. In order to apply any unused credits from these
sources, send us the recomputed forms. If you have already applied these
unused credits to other tax year(s), you need to file a Form 1040X,
Amended U.S. Individual Tax Return for the other year(s) with the
appropriate Internal Revenue Service Center. If the tax return for the
affected period has not yet been filed, confirm with a signed statement
that your records have been corrected.
1Other Taxes
Tax on qualified plans
10% TAX ON PREMATURE DISTRIBUTIONS FROM A QUALIFIED RETIREMENT PLAN
Premature distributions from a qualified retirement plan are subject to an
additional 10% tax. A distribution is considered premature if it was paid
before you reached age 59 1/2. Exceptions may apply as indicated in
Publication 17, Your Federal Income Tax, or Publication 590, Individual
Retirement Arrangements. If the distribution(s) shown on this notice are
exempt from the additional tax, please send us a signed explanation.
Payments & Credits
Withholding Credit and Estimated Tax Payments
UNDERCLAIMED WITHHOLDING
Our records indicate you may be entitled to a larger amount of withholding
than you claimed on your tax return. Please review the payer information
provided in this letter with your records. If this payer information is
incorrect, please provide a statement so that we can correct our records.
If this payer information is correct, please respond to this notice so
that we may make the necessary adjustments to your account.
(EX101 Page 8 CP2000 (REV. 11/2004)
ATLANTA IRS CENTER 219-72-7763 MACM A011 03/23/2009
50025-5439
IPenalty & Interest Charges
27798
Penalties
ACCURACY PENALTY FOR SUBSTANTIAL TAX UNDERSTATEMENT - IRC SECTION 6662(d)
If we increase your tax, and the increase exceeds 20% of the corrected tax
and is also equal to or greater than $5,000, the law requires an
a ccuracy-related penalty due to substantial understatement of tax. The
penalty is 20% of your tax increase. The penalty may be reduced or not
charged if you:
* Provide the substantial authority (such as, Internal Revenue Code,
Regulations, Revenue Rulings, Revenue Procedures, etc.) you used to
decide how to treat your income or deduction, or
* Tell us where on your return you clearly show the facts supporting your
treatment of the income or deduction, or
* Submit a signed statement that clearly outlines the facts supporting
your treatment of the understated income.
Interest Charges
INTEREST PERIOD - IRC SECTION 6601
We are required by law to charge interest on unpaid tax from the due date
of the tax return to the date the tax is paid in full. The law requires
that interest continue to be charged on the unpaid balance, including
penalties, until paid in full.
For More Information about Your Penalty & Interest Charges
DETAILED PENALTY/INTEREST COMPUTATION
If you require a detailed penalty or interest computation for this notice,
please call the toll-free telephone number listed on page 1.
Additional information
FORMS OR SCHEDULES AVAILABILITY
If you need forms or schedules to respond to this notice you may get
them by:
* Visiting local offices and some public libraries
* Calling 1-800-TAX-FORM (1-800-829-3676) or
* Visiting the IRS Web site at www.irs.gov
tEX21) Page 9 CP2000 (REV. 11/2004)
ATLANTA IRS CENTER 219-72-7763 MACM A011 03/23/2009
50025-5439
3, Changet.,; to • Return
Note: We only show the items that have been affected by the information we received in the
following chart. All other items are correct as shown on your return. Unless noted, line numbers
always refer to the line number on your tax return.
Changes to Your Income and
Deductions Shown on
Return Reported to
IRS, or as
Corrected Difference
STATE INCOME TAX REFUND S 0 $ 22 $ 22
RETIREMENT INCOME TAXABLE $ 0 $ 15,294 $ 15,294
Income Net Difference $ 15,316
Total Change to Taxable Income $ 15,316
Changes to Your
Tax Computation Shown on
Return As
By Corrected
IRS Difference
Taxable Income, line 43 $ 70,027 $ 85,343 $ 15,316
Tax, line 44 $ 10,354 $ 14,179 $ 3,825
Child tax credit, line 52 $ 2,000 $ 1,750 $ -250
Tax on qualified plans, including
IRAs, and other tax-favored
accounts, line 60
$
0
$
1,529
5
1,529
Total Tax, line 63 $ 8,354 $ 13,958 $ 5,604
*Net Tax Increase $ 5,604
Income Tax Withheld, line 64 S 13,327 $ 16,385 $ 3,058
*Net Payment Increase $ 3,058
Summary of
Proposed Changes
Amount of Tax Increase $ 5,604
Payment Increase t 3,058
Accuracy-Related Penalty, IRC Section 6662(a) $ 509
Interest, IRC Section 6601, From 04/15/2008 To 04/22/2009 S 172
Total Amount You Owe S 3,227
*Increases to Payments decrease the amount owed.
*Decreases to Credits result in an increase to Tax.
(EX21) Page 10 CP2000 (REV. 11/2004)
6xk, Lr f b
AVIV.
McNees Wallace & Nurick LLC
attorneys at law
DEBRA D. CANTOR
DIRECT DIAL: (717) 237-5297
DIRECT FAX: (717) 260-1667
E-MAIL ADDRESS: DCANTOR@MWN.COM
March 24, 2009
Marlin L. Markley, Esquire
2108 Market Street
Camp Hill, PA 17011
RE: MacMullin v. MacMullin
Dear Marlin:
Enclosed please find information received by my client regarding the parties' 2007
taxes. As you will note, the IRS received information regarding distributions which your
client took from his Aetna Retirement Plan. Apparently, he did not report this amount.
Pursuant to the terms of the Marital Settlement Agreement when such instances arise, the
individual responsible for the lack of reporting or for the missed income is solely responsible
for the tax. As this is related to your client's liquidation of a retirement account and he failed
to provide this information to the tax preparer, this is his responsibility. This amount must
be paid to prevent the IRS from withholding Melissa and Sean's future return refunds. This
amount must be paid to the IRS immediately. This is an issue that I will file a Petition for
Special Relief over if we do not have this issue addressed.
Your immediate attention is expected.
Very truly yours,
McNEES WALLACE & NURICK LLC
By
Debra D. Cantor
DDC/Ibl
Enclosures
c: Melissa MacMullin
P.O. Box 1166. 100 PINE STREET - HARRISBURG, PA 17108-1166 - TEL: 717.232.8000 - FAX: 717.237.5300 - WWW.MWN.COM
COLUMBUS, OH - STATE COLLEGE, PA - LANCASTER, PA - HAZLETON, PA - WASHINGTON, DC
?xk?b;f G_
ALL-STATE LEGAL' 800222-0510
A viv
McNees Wallace & Nurick LLC
attorneys at law
June 29, 2009
Patrick F. Lauer, Esquire
2108 Market Street
Camp Hill, PA 17011
RE: MacMullin v. MacMullin
FILF P r
,!Py
DEBRA D. CANTOR
DIRECT DIAL: (717) 237-5297
DIRECT FAX: (717) 260-1667
E-MAIL ADDRESS: DCANTOR@MW N.COM
Dear Patrick:
Marlin Markley handled the above-captioned file while working at your office. I
understand from our conversation with your secretary that the file remains at your office.
The parties filed a joint tax return and received notification that the return was wrong.
Apparently, your client withdrew the amount of $15,294 from his retirement account and did
not report this on the parties' tax return. The IRS is now claiming a delinquent amount of
$3,227 (plus accrued costs and penalties). In March of 2009 1 asked Marlin to discuss the
payment of this sum by his client since he received and retained the entirety of the
retirement account as part of the property distribution and at no time did my client receive
any of the retirement liquidation. To date I have heard nothing in response.
My client has received notification from the IRS that both she and her husband are
being held delinquent. Obviously this delinquency, and any future lien that may be issued,
have a direct effect upon my client. Since she received no benefit from this liquidation, I am
not recommending that she make any payment.
I am sending your office one last letter to resolve this issue prior to my filing a
petition for special relief. Pursuant to the terms of the Marital Settlement Agreement, if any
issues related to prior tax returns arise, the party responsible for the delinquency shall be
solely obligated for the repayment of the expenses. This petition will also result in the claim
for my attorneys' fees and costs.
Your immediate attention is expected.
Very truly yours,
McNEES WALLACE & NURICK LLC
By Debra D.Z ntor
DDC/jmb
c: Melissa MacMullin
P.O. Box 1166. 100 PINE STREET- HARRISBURG, PA 17108-1166 • TEL: 717.232.8000- FAX: 717.237.5300 • WWW.MWN.COM
COLUMBUS, OH • STATE COLLEGE, PA • LANCASTER, PA • HAZLETON, PA • WASHINGTON, DC
VERIFICATION
I hereby verify that the statements of fact made in the foregoing document are true
and correct to the best of my knowledge, information and belief. I understand that any false
statements therein are subject to the penalties contained in 18 Pa.C.S.A. §4904, relating to
unswom falsification to authorities.
Melissa MacMullin
Dated:
9//n/O y
CERTIFICATE OF SERVICE
The undersigned hereby certifies that on this date a true and correct copy of the
foregoing document was served by first-class mail upon the following:
Patrick F. Lauer, Esquire
THE LAW OFFICE OF PATRICK F. LAUER, JR., L.L.C.
2108 Market Street
Camp Hill, PA 17011
AMAJ"--
anne M. Ba nhart,
egal Secretary
Dated: <* - 10" An 9
I
?QY
2t1' e' 1 1 FM 1:11
CL° i,
SEAN MACMULLIN, IN THE COURT OF COMMON PLEAS OF
Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA
V. : CIVIL ACTION - LAW
MELISSA MACMULLIN,
Defendant NO. 08-455 CIVIL TERM
DEFENDANT'S PETITION FOR SPECIAL RELIEF TO
ENFORCE MARITAL SETTLEMENT AGREEMENT
ORDER OF COURT
AND NOW, this 15'h day of September, 2009, upon consideration of Defendant's
Petition for Special Relief To Enforce Marital Settlement Agreement, a Rule is hereby
issued upon Plaintiff to show cause why the relief requested should not be granted.
RULE RETURNABLE within 14 days of service.
Patrick F. Lauer, Jr., Esq.
2108 Market Street
Camp Hill, PA 17011
Attorney for Plaintiff
Debra Denison Cantor Esq.
100 Pine Street
P.O. Box 1166
Harrisburg, PA 17108-1166
Attorney for Defendant
:rc
n 1
q??? fob
BY THE COURT,
FILED-r"li l:
OF THE F"'l r' 'TARY
2099 SEP 16 P ?: 0 4
y
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