Marriage of Derengowski ( 2024 )


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  • 23CA0997 Marriage of Derengowski 07-03-2024
    COLORADO COURT OF APPEALS
    Court of Appeals No. 23CA0997
    El Paso County District Court No. 17DR3699
    Honorable Monica J. Gomez, Judge
    In re the Marriage of
    Tracy Lynn Brookham
    Appellee,
    and
    William Lawrence Derengowski,
    Appellant.
    APPEAL DISMISSED IN PART
    AND ORDER AFFIRMED
    Division I
    Opinion by JUDGE WELLING
    J. Jones and Schock, JJ., concur
    NOT PUBLISHED PURSUANT TO C.A.R. 35(e)
    Announced July 3, 2024
    No Appearance for Appellee
    William Lawrence Derengowski, Pro Se
    1
    ¶ 1 In this post-dissolution of marriage proceeding between
    William Lawrence Derengowski (husband) and Tracy Lynn
    Brookham (wife), husband appeals the district court’s order denying
    his motion for half of the tax refund from a 2017 joint return. We
    dismiss the appeal of the magistrate’s order and affirm the district
    court’s order.
    I. Background
    ¶ 2 The decree and permanent orders ending the marriage
    between husband and wife were entered in 2018. The lengthy
    record accumulated since that time reveals dozens of motions from
    husband, most of which concern a motor home awarded to wife and
    the marital joint tax filing for tax year 2017. At least eight motions
    sought sanctions against wife for (1) failing to prove that she had
    removed his name from any liens on the motor home and/or
    (2) failing to file an amended “married filing separately” 2017 tax
    return. He failed to achieve his desired relief.
    ¶ 3 On March 31, 2023, husband filed two additional motions. In
    the first motion, he asked for wife to be found in contempt because
    her evidence of the motor home lien cancellation was incomplete. A
    magistrate denied this motion. In the second motion, husband
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    requested one half of the 2017 tax refund in lieu of wife filing an
    amended return. The district court denied the request, warning
    that it wouldnt entertain any further motions on the matter.
    Husband appeals the district court order, but he also argues that
    the court erred by accepting wife’s proof of lien cancellation.
    II. Motor Home Issue
    ¶ 4 The district court’s order is the only order properly on appeal.
    To the extent husband also attempts to appeal the magistrate’s
    order regarding wife’s proof of the motor home lien cancellation,
    that order isnt properly before us. When, as here, a magistrate
    rules on a matter where consent isnt necessary, a party may not
    appeal the magistrate’s order to this court unless the party first files
    a timely petition for review to the district court and the district
    court rules on the petition. C.R.M. 7(a)(11), (12). Because husband
    didnt petition for district court review of the magistrate’s order, we
    dont have jurisdiction to review it. See In re Marriage of Stockman,
    251 P.3d 541, 543 (Colo. App. 2010). Accordingly, we dismiss the
    appeal as to the motor home issue.
    3
    III. 2017 Tax Issue
    ¶ 5 In the June 2018 permanent orders, a magistrate ordered the
    parties to “file married filing separately for the 2017 tax year.” But
    the April tax filing deadline had already passed, and wife had
    already filed a joint return for 2017. She had reported only her
    income and received a federal refund of $8,186 and a state refund
    of $628 though she alleges that the latter was “confiscated” and
    applied to husband’s overdue restitution.
    ¶ 6 In 2019, the district court “amended” the final orders as
    follows: “The parties shall file separate tax returns for tax year
    2017. [Husband] may proceed with filing his own tax return.” Wife
    later alleged, with supporting evidence, that the IRS wouldnt allow
    her to amend her return to file separately. See
    https://perma.cc/A6TJ-4SMP at 8. And she alleged that husband
    had no income in 2017. In his 2023 motion, husband didnt
    dispute either allegation, and he didnt allege that he would have
    been entitled to a refund had he been permitted to file a separate
    return. Rather, he alleged that because the parties were still
    married when the return was filed, he was entitled to half of the
    refund “under Colorado law.”
    4
    ¶ 7 We interpret husband’s motion for half of the 2017 tax refund
    as a motion to modify the property disposition provisions of the
    dissolution decree, and we review de novo whether the district court
    has jurisdiction to do so. Cf. In re Marriage of Roth, 2017 COA 45,
    ¶ 13.
    ¶ 8 The property disposition provisions of a dissolution decree
    may not be modified unless the movant asserts, and the court
    finds, conditions that justify reopening a judgment under
    C.R.C.P. 59 or C.R.C.P. 60. § 14-10-122(1)(a), C.R.S. 2023; see In
    re Marriage of McKendry, 735 P.2d 908, 909 (Colo. App. 1986); see
    also In re Marriage of Anderson, 711 P.2d 699, 701 (Colo. App.
    1985) (courts may not modify property division terms when the
    movant made no attempt to establish the existence of conditions
    justifying reopening of the judgment). Husband didnt cite either
    C.R.C.P. 59 or C.R.C.P. 60 or any other legal authority as a
    basis for his motion. And the district court didnt apply either rule
    or find conditions that justify reopening the final orders, as
    mandated by section 14-10-122(1)(a). See In re Marriage of Connell,
    831 P.2d 913, 916 (Colo. App. 1992) (court erred by modifying
    provision allocating home sale proceeds without first finding
    5
    conditions that justified reopening the judgment). Moreover,
    husband’s request to amend the permanent orders was filed well
    beyond the 182-day deadline for requesting such relief for mistake,
    inadvertence, surprise, or excusable neglect under C.R.C.P. 60(b).
    ¶ 9 For these reasons, we conclude that the district court lacked
    jurisdiction to grant husband’s request and properly denied it. See
    Koch v. Dist. Ct., 948 P.2d 4, 7-8 (Colo. 1997); see also In re
    Marriage of Mattson, 694 P.2d 1285, 1286 (Colo. App. 1984) (court
    had no authority to modify property disposition without making
    findings under C.R.C.P. 60(b)).
    IV. Disposition
    ¶ 10 To the extent husband appeals the motor home issue, the
    appeal is dismissed. The district court’s order addressing the tax
    issue is affirmed.
    JUDGE J. JONES and JUDGE SCHOCK concur.

Document Info

Docket Number: 23CA0997

Filed Date: 7/3/2024

Precedential Status: Precedential

Modified Date: 7/11/2024