Tag Archives: DEPENDENCY EXEMPTION

DEPENDENCY EXEMPTION DENIED WHEN FORM 8332 RECEIVED WHEN IRS COULD NO LONGER ASSESS TAX AGAINST FORMER SPOUSE WHO HAD ALSO CLAIMED THE EXEMPTION

Posted on December 12, 2013 by steinbergtaxlaw

Tax Court Summary Decisions are not precedent but can be educational.  In David Charles Katz and Mary Joan Wring v. Commissioner, T.C. Summary Opinion 2013-98, the Tax Court again upheld the IRS denial of a dependency exemption when Form 8332 … Continue reading →

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STATE COURT JUDGEMENT FAILS: COURT ATTEMPTS TO MICRO-MANAGE DEPENDENCY EXEMPTION ENTITLEMENT BUT DOES NOT REQUIRE CUSTODIAL SPOUSE TO SIGN AND DELIVER FORM 8332

Posted on May 20, 2013 by steinbergtaxlaw

It is important for divorce attorneys and clients to remember what a state court judge can and cannot do with regard to federal income tax matters.  Knowing the rules will help lawyers draft appropriate clauses for marital settlement agreements and … Continue reading →

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PUT IT IN THE MARITAL SETTLEMENT AGREEMENT

Posted on October 23, 2012 by steinbergtaxlaw

 In Luis Santana and Flor E. Vargas v. Commissioner, T.C. Memo 2012-49, the Tax Court upheld an IRS disallowance of a claimed dependency exemption for the tax year 2008 because the taxpayer Luis Santana (Luis) did not comply with the … Continue reading →

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