- 15 -
convenient for him to schedule his alimony payments on or
immediately after his paydays. In 2002, Mr. Ray was paid by his
employer on the 7th and the 21st of every month.
Regardless of when the divorce was ultimately finalized, Mr.
Ray did not have an obligation to pay alimony under the qualifying
divorce instrument until April 1, 2002. Where the payments were
not mandated by a qualifying divorce or separation instrument at
the time that they were made, the Court has construed those
payments as voluntary. Meyer v. Commissioner, T.C. Memo. 2003-12;
Hart v. Commissioner, T.C. Memo. 1997-11; Abood v. Commissioner,
supra; Dean v. Commissioner, T.C. Memo. 1981-554. Voluntary
payments do not qualify as alimony for Federal income tax
purposes. See Meyer v. Commissioner, supra; Hart v. Commissioner,
supra.
According to Mr. Ray, although the Initial Payment was made
prior to April 1, 2002, he fully intended it to be a part of his
$20,000 alimony obligation. The Court, however, has held that
even if the payments made were no less in the nature of support
than amounts paid under a divorce decree, those payments are not
deductible unless there is some written agreement that creates a
legally enforceable right to the support payments. Anderson v.
Commissioner, T.C. Memo. 1999-53; Brooks v. Commissioner, T.C.
Memo. 1983-304 (holding that the writing must provide adequate
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