Legal Question in Family Law in Texas

My 1995 divorce decree gave my ex to claim our youngest on taxes. I signed Form 8332. I sent two certified letters in 2009 revoking release, but he never picked up the certified letters, and they were returned to me.

I spoke with an IRS rep, and he said that as long as I had proof, I could claim my child. I told him I really didn't want to go through an audit when both of us claimed her. He said that since my ex wouldn't retrieve the certified letters, I could just send a letter regular mail, since I have proof that I attempted 2 years ago.

Today my ex sent a letter saying that he will continue to claim her, because I signed a form 8332, and that he would continue to do so.

My daughter will be 18 in September of her senior year, and he also said that he would continue to claim her through the following year, because he will pay child support till June of her senior year, so he will claim her the entire next year, even when she is in college.

Am I not understanding what the IRS agent told me?


Asked on 2/04/11, 4:32 pm

1 Answer from Attorneys
Thomas Daley KoonsFuller PC

The IRS agent ignored the divorce decree. A state court judge cannot overturn federal law. So when the order says your ex-husband gets to claim the child, that is contrary to federal law. The IRS agent's approach is to ignore the decree. If I represented your husband, I would argue that the court's order does not attempt to overturn federal law but instead contains an implicit order for you to execute an 8332 in favor of the ex-husband each year. If the judge bought my argument, your husband would still get the deduction unless you wanted to face contempt of court proceedings for failing to follow the court's order.

If the decree gives him the right to the tax deduction, why are you trying to revoke it?

Read more
Answered on 3/10/11, 9:40 pm


Related Questions & Answers

More Family Law, Divorce, Child Custody and Adoption questions and answers in Texas