A court can order each party to pay any unpaid federal income taxes in proportion to that party's income. The parties married in August 1986 and have three children. In 2000, the husband, 49, started his own landscaping business. The wife, 47, works as an administrative assistant at an insurance agency. The parties agreed to joint legal custody of the minor child, with primary residence with the wife. The court ordered the husband to pay child support of $239 per week, until the minor child's death, emancipation or age of majority, whichever takes place first. The court ordered the husband to pay $200 per week on the support arrearage. The court ordered each party to pay 50 percent of the unreimbursed hospital medical expenses for the minor child and 50 percent of the child's extracurricular expenses. The court did not award any alimony. The court ordered the parties to list the marital residence for sale, although it is subject to a foreclosure action, and to divide equally the net proceeds of sale or any deficiency judgment. The court awarded exclusive possession of the marital residence to the wife, until the marital residence is sold or foreclosed. The court awarded the wife her life insurance policy. Each party is responsible for any unpaid federal income taxes in proportion to that party's income. The court awarded the husband his interests in his landscaping business, Horizon Landscaping and Design LLC, and ordered that he hold the wife harmless from any business-related debt. The court awarded the wife the Nissan and the husband the Ford.

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