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and now the next case all parties in the matter of Lopez versus Lopez step forward please Teresa Lopez is suing her son Christopher Lopez for the return of money loan so he could buy a home Mr Lopez who is this this my friend Joseph Frieza let me outline what Ive managed to piece together from your complaint and your answer this is your son yes it is you are divorced from his father for approximately three years yes and pursuant to the Judgment of divorce you received alimony and a settlement service requires that people who receive alimony treat that as income because it is income ing to the complaint and answer you didnt realize that you had to file tax returns and declare the alimony that you were receiving as income so you didnt for that three-year period file your tax returns declaring that as income no I assumed child support and alimony well child support doesnt have to be reported as income but alimon does I was unaware of that so you decided to call the Internal Revenue Se