- 3 -
insurance, and maintaining life insurance for the children’s
benefit. Additionally, the decree established that
For the tax year 1992, [petitioner] shall be
entitled to take all three children as exemptions under
his State and Federal filing. Each year thereafter,
[petitioner] shall be entitled to the oldest child and
one of the youngest children who are twins. These
exemptions are strictly contingent upon [petitioner]
paying and being current on all child support as
previously set out herein.
In 1998, the Superior Court of DeKalb County modified the
divorce decree by an Order for Child Support (child support
order). The child support order entitled petitioner to claim
dependency exemptions for Shayla as a dependent on his State and
Federal tax returns for 1997 and 1998. The court entered an
Income Deduction Order for petitioner to pay $500 towards his
child support arrearage. The child support order further states
that any provision of the original divorce decree not
specifically modified in the child support order remains in full
force and effect.
Petitioner filed his 1998 Federal income tax return as head
of household and reported income of $55,785. Petitioner claimed
dependency exemption deductions for his daughter and his son
Kevin and two child tax credits. Respondent issued a notice of
deficiency determining that petitioner is not entitled to head of
household filing status, the dependency exemption deduction for
his son Kevin, or the child tax credit because he failed to
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011