Stuart A. Bronstein <spamtrap[at]lexregia.com> wrote:

- quote -

Another would be for an order of the Court stating that
revocation without prior approval from the Court will
result in specific sanctions including arrest for contempt
of Court.

Dick

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

"Condor" <Condor[at]loosecannon.net> wrote:

- quote -

One option, it seems to me, would be a court award, subject to
revocation with court approval upon a showing that the non-custodial
parent was behind in child support. That kind of thing is probably a
good idea in the other states, too.

Stu

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

- quote -

I'm not an attorney either but want to point out that some states, e.g.,
Alaska (AS 25.24.232 - Children as Dependents For Tax Purposes), forbid
their courts to approve divorce decrees that unconditionally award
dependency exemptions to the noncustodial parent.

http://touchngo.com/lglcntr/akstats/...Section232.htm

The Alaska statute generally conditions the noncustodial parent's
entitlement to claim a dependency exemption on him or her being current on
child support. I suppose the custodial parent still could waive the
exemption on a multiple-year Form 8332, but it would not be possible under
state law to incorporate an unconditional, multi-year exemption entitlement
for the noncustodial parent into the divorce decree.

I don't know how many states have divorce statutes similar to Alaska's but
there must be others.


Condor

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Dick Adams wrote:
- quote -

revocation.

The summary of the final regulation and the final regulation are
quite clear that the custodial parent can revoke a release by
signing a new 8332. The summary also has a reminder that state
courts can't allocate an exemption because sections 151 and 152
of Title 26 determines who can claim an exemption. It is also
clear that the writers of the final reg considered this issue
before publication. Therefore, I must conclude that a custodial
parent may revoke an 8332 release at any time. If there is a
state court order, then I must presume (hey attorneys... step in
here) that the noncustodial parent must seek relief in some other
form from the courts.

If I were an attorney (I am not) representing the parent who was
going to become the parent with the fewest number of nights of
custody (noncustodial parent) and there was agreement that my
client was to unconditionally claim the exemption for the child
until the child reached the age of majority, I would have the
signed 8332 for all years made part of the divorce. To address
the issue of revocation, (hey attorneys... step in here) I
suppose one could build into the divorce or separation agreement,
some form of sanctions should the custodial parent revoke the
8332. Is this possible?

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Alan <sfcnm-mtm[at]yahoo.com> wrote:
- quote -

But I have seen divorcing parents negotiate over it separate and
apart from the actual custody arrangement.

- quote -

Yes, but not always. Basically it depends on whether federal law is
creating rules based on definitions in state law (e.g. definition of
community property), or it is creating the underlying rule itself
(e.g. ERISA).

- quote -

Right. The courts presume them to be correct unless it is shown that
they either conflict with the statutes or cover things not authorized
by the statute.

Stu

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Dick Adams wrote:
- quote -

never seen a dependency exemption treated as property
in division of marital property incident to a divorce.

As to state court orders.... federal tax law has trumped
them many times.

Lastly, let's not forget that US Treasury Regulations are the
federal government's interpretation of the US Code. They don't
always stand up to federal court scrutiny.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Thanks to John Fisher. Here's the CCH update
http://tax.cchgroup.com/news/headlin.../nws7208.htm#1

The very first article is the a non-custodial parent
claiming a qualifying child as a dependent. To me,
it reads just as I always understood the IRS' position
to be, i.e., don't waste our time with Court Orders;
attach an 8332 or forget about.

But now there is a revocation of an 8332. I am
wondering if the custodial parent is required by
Court Order to issue an 8332 covering a 12 year
period, can the custodial parent simply issue a
revocation at will? If so, what's the value of
an 8332 in a property settlement?

Dick

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >