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the minor child of the parties", with visitation rights accorded
petitioner. Petitioner was required to pay, for the support of
the minor child, $456 per month, in equal installments of $228 on
the 1st and 15th days of each month, commencing on October 15,
1990. The record does not show that, for the years in question,
there were any changes to this support requirement. The decree
also provided that "Petitioner shall have the right to claim the
minor child of the parties on his federal and state tax returns
provided that he has been current in his child support payments
throughout the calendar year and is current at the time of filing
his tax return." The decree further provided that petitioner's
former spouse "shall execute IRS Form 8332, Release of Claim to
Exemption for Child of Divorced or Separated Parents, in
accordance with present and future Internal Revenue Code
provisions and corollary state income tax forms, so that the
foregoing Order is fully implemented."
For each of the years at issue, petitioner claimed his
daughter Candi Lynn as a dependent on his Federal income tax
returns. However, the returns filed by petitioner did not have
attached thereto Internal Revenue Service (IRS) Form 8332 nor any
other statement executed by petitioner's former spouse that would
contain substantively the same information called for on Form
8332.
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