Tag Archives: FORM 8332

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 →

Posted in DEPENDENCY EXEMPTION, DIVORCE, TAX | Tagged , , , , , , , , | Leave a comment

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 →

Posted in DIVORCE, TAX | Tagged , , , , , | 2 Comments