She had one year from the divorce to file a claim for the pension, since she did not file a claim on the pension within that time the court will not likely grant any request at this time. If the divorce papers stipulated through a Qualified Domestic Relations Order that she was entitled to the portion of the pension and she simply failed to file the QDRO, then she would be entitled to her portion, but you would argue against any back amounts as being barred by the doctrine of laches and docrine of estoppel, claiming that she sat on her rights and failed to exercise them to your prejudice. Additionally, she is liable for any taxes, not you and if you pay her taxes she is liable for claiming that on her taxes as income as well.
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