Remy Jonathan Bozant v. Hang M. Nguyen

CourtCourt of Appeals of Mississippi
DecidedMay 26, 2020
DocketNO. 2018-CA-01438-COA
StatusPublished

This text of Remy Jonathan Bozant v. Hang M. Nguyen (Remy Jonathan Bozant v. Hang M. Nguyen) is published on Counsel Stack Legal Research, covering Court of Appeals of Mississippi primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Remy Jonathan Bozant v. Hang M. Nguyen, (Mich. Ct. App. 2020).

Opinion

IN THE COURT OF APPEALS OF THE STATE OF MISSISSIPPI

NO. 2018-CA-01438-COA

REMY JONATHAN BOZANT APPELLANT

v.

HANG M. NGUYEN APPELLEE

DATE OF JUDGMENT: 10/09/2018 TRIAL JUDGE: HON. M. RONALD DOLEAC COURT FROM WHICH APPEALED: FORREST COUNTY CHANCERY COURT ATTORNEY FOR APPELLANT: MARY LEE HOLMES ATTORNEY FOR APPELLEE: WILLIAM BRIAN ATCHISON NATURE OF THE CASE: CIVIL - DOMESTIC RELATIONS DISPOSITION: AFFIRMED IN PART; REVERSED AND REMANDED IN PART - 05/26/2020 MOTION FOR REHEARING FILED: MANDATE ISSUED:

BEFORE J. WILSON, P.J., GREENLEE AND LAWRENCE, JJ.

LAWRENCE, J., FOR THE COURT:

¶1. The Chancery Court of Forrest County held Remy Bozant in contempt for failing to

pay his ex-wife, Hang M. Nguyen (“Kat”), $35,438.761 in accumulated tax debt for the years

of 2013, 2014, and 2015 that he owed as a result of their property settlement agreement

(PSA) from their divorce on October 6, 2016. Further, Remy was held in contempt for

failing to pay $750 in professional fees for the preparation of the parties’ 2015 taxes as set

forth in the PSA. The court also ordered that Remy pay $6,332.14 in attorney’s fees for a

1 Remy was inadvertently charged twice for a $750 2015 tax-preparation fee within the contempt judgment: once within the accumulated tax-debt figure and again as a separate contempt amount. total judgment of $42,511.90.2 The chancery court ordered Remy to pay the total judgment

to Kat by October 1, 2018, or he would be incarcerated.3 Further, the chancery court

dismissed Remy’s counter-petition with prejudice and denied all of his post-trial motions.

The chancery court held that Remy’s post-trial motion regarding an inability to pay was

premature and could be addressed in a hearing at a later date should Remy be incarcerated

for his failure to pay the contempt judgment. We affirm in part and reverse and remand in

part.

FACTS AND PROCEDURAL HISTORY

¶2. Remy and Kat were divorced on October 6, 2016, by virtue of a final judgment of

divorce in the Forrest County Chancery Court. The parties executed a PSA that was

incorporated into the final judgment of divorce as Exhibit A. All of the issues in the divorce

were resolved by agreement of the parties as reflected in the PSA.

¶3. There are three specific paragraphs of the PSA that are relevant to issues in this

appeal. In paragraph E of the PSA, labeled “credit cards and/or accounts,” the agreement

states as follows:

1. It is agreed that any credit cards or credit accounts held in the parties’ names jointly shall be canceled. 2. The Wife shall be responsible for all of the parties’ joint personal credit

2 Given the mistake in computation of the accumulated tax debt, this total judgment amount is inaccurate as well. 3 The PSA called for Remy to pay his 25% share of the couples’ taxes owed directly to the IRS. However, the chancellor’s contempt order required that Remy pay his 25% share of the taxes along with the rest of the judgment directly to Kat.

2 card debt. 3. Wife shall be responsible for paying all of her own personal debts, including but not limited to her student loans. 4. Husband shall be responsible for paying all of his own personal debts, including but not limited to his student loans.

Further, paragraph H of the PSA, labeled “marital debts and taxes,” states as follows:

Wife shall be responsible for 75%, and Husband shall be responsible for 25%, of any personal State and Federal income taxes due for the Tax Years 2013, 2014 and 2015. Wife shall be responsible for any unpaid balance due for accountant fees to Wegmann Dazet for preparation of all 2013 and 2014 Income Tax returns. The parties shall each be responsible for 50% of professional fees to Wegmann Dazet for preparation of 2015 personal income tax return, said return shall be filed jointly by the parties. The business shall be wholly responsible for any accountant professional fees and taxes incurred by the business for 2015, and all future business tax years.

Finally, paragraph J of the PSA, labeled “business,” states as follows in subparagraph 5:

Wife shall make payments directly to Husband in his name in the amount of $1,000.00 every two weeks for a total of $5,000.00. These payments do not constitute alimony whatsoever, but are only a part of the Property Settlement Agreement entered into between the parties herein. Payments shall begin at Wife’s next pay check.

¶4. Kat filed a petition for a citation of contempt against Remy on July 12, 2018, claiming

that Remy did not comply with paragraph H of the PSA. More specifically, Kat alleged that

Remy failed to pay his 25% share of the debt the couple owed to the Internal Revenue

Service (IRS) and Mississippi Department of Revenue (MDOR) for the 2013, 2014 and 2015

tax years. Further, Kat alleged that Remy failed to pay his 50% share of the professional fees

owed to a CPA firm named Wegmann Dazet for the preparation of their 2015 tax return.

After Kat filed an amended tax return for 2014, it was without dispute that the total amount

3 due for 2013 and 2014 was $96,886.05. Pursuant to the PSA, Remy was responsible to pay

25% of the tax liability, and Kat was required to pay 75%. In an effort to resolve the

couple’s tax liability for those years, Kat entered into an agreement with the IRS for

repayment of the entire amount of taxes owed. The agreement called for Kat to pay $3,000

each month until the tax debt was paid in full. For the 2015 tax year, on October 16, 2017,

Kat paid $35,219 to the United States Treasury and $6,650 to the MDOR. Pursuant to the

PSA, Remy was responsible for 25% of that tax debt. In addition to paying the entire 2015

tax debt, Kat paid $1,500 to Wegmann Dazet for fees the couple incurred in having the 2015

tax forms prepared. The record reflects that the parties knew the exact amount of tax liability

for 2013 and 2014 at the time of their divorce. However, the amount of the 2015 tax liability

and the tax-preparation fee was not established until approximately seven months after the

date of the divorce.4 Further, Kat requested in her petition that Remy be ordered to join, by

signature, the installment agreement that she entered into with the IRS to ensure that he pay

his 25% share of the remaining outstanding tax liability for 2013 and 2014. Finally, Kat

requested that Remy be incarcerated until he purged himself of the contempt.

¶5. Remy filed an answer to the petition for contempt on July 26, 2018 and asserted

4 The record reflects that the actual alleged amount of the contempt should have been 25% and not the original $124,205.86 requested in the petition for contempt. At the hearing on the petition for contempt, Kat’s attorney made an ore tenus motion to amend the pleadings to conform to an exhibit that was introduced at trial. The motion was granted, and the erroneous figure from the pleading was amended to reflect a proposed contempt amount of $35,438.76.

4 several defenses in his answer, including recrimination, unclean hands, and a Mississippi

Rule of Civil Procedure 12(b)(6) motion to dismiss. In his counter-petition, Remy claimed

that Kat was in contempt of paragraph E of the PSA in that she had not paid off and canceled

certain accounts she jointly held with him. Further, he claimed that Kat was in contempt of

paragraph J of the PSA in that she failed to pay him the $5,000.00 as agreed. Finally, he

claimed that Kat was in contempt of paragraph H of the PSA because she failed to pay her

entire portion of the 2013 and 2014 tax liability in a timely manner and that as a result of her

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Remy Jonathan Bozant v. Hang M. Nguyen, Counsel Stack Legal Research, https://law.counselstack.com/opinion/remy-jonathan-bozant-v-hang-m-nguyen-missctapp-2020.