custody / taxes question

Divorce agreement specifically states that NCP will claim one child and CP the other child. For the last two years, CP has claimed both and we expect to get audited.

CP has stated that she doesn't agree with the divorce agreement and wants to get it changed.

We know she will have penalities, fines, etc. for her illegal actions but what are the chances that she will get the agreement changed? NCP pays over 12, 800 annually in CS and is not in arrears.

The NCP should be claiming the assigned child every year and including with their return copies of the first page of the decree, the page regarding claiming the dependent children, and the page containing the signatures. This shows IRS that the NCP has the right to the exemption, and should cause them to reject her claim to said child.

It doesn't matter whether the CP agrees with the ruling or not, or whether she wants to get it changed. Until the court makes a change, she does not have the right to claim both children. If the NCP has proof she claimed both children, they should file a motion to show cause to have her charged with contempt.

A judge is not likely to modify the decree to allow her to claim both children anyway, but especially not with the present situation.

Good luck to you.

My stbx did that last year, too. She had no right to take the exemption for 2000. I got a letter in November of 2001 telling me that two people had claimed the children. They would not tell me who did (of course I knew), and the letter basically stated "don't call us, we don't plan on doing anything about it."

So nothing will be done and she gets away with it again.

We called the IRS when we got the same letter this November, about two people filing same number last year. The IRS said we will be audited, just might take a LONG time! They also confirmed that since it is in black and white, she is in the wrong. We did submit the pages from the agreement both years in a row, however, she has already got her return back this year - so we mailed ours in. We have been following the agreement to a T and she changes it at will (and yes, we are working on a modification now).

Thanks for your opinions and advice!

Working on a modification of what? Your order is clear; file an OSC for noncompliance with the order of exemption.