I live in the stat of New York(Nassau County). My question is: If all my children are adults and living on their own, and my ex-wife and I want to settle the arrears that I owe to her, do we need to go before a judge? There are judgements against me by Commissioner of Taxation and Finance. My ex-wife is willing to accept half of the judgement/arrears that I owe. What procedures do I need to take?