IRS denying the dependent exemption for parent who had the right to claim that year

[flagqueen77]

WISCONSIN

In November of 2007 my husband and myself received a letter from the IRS saying that they could not allow the dependent exemption or child tax credit for my stepdaughter for the tax year 2006. They required us to send the divorce decree, the martial settlement agreement, proof that my husband was current on his child support for 2006, proof that the child was living with us in 2006 (I sent doctor bills and health insurance statement dated 2006) and the Form 8332 signed by my husbands e-wife (it was signed and dated in 2008 due to not knowing this form existed). After sending all of these things the IRS response is still that we are not allowed the exemption. The martial settlement agreement states that my husband is allowed to claim his daughter in even years. The marital settlement agreement is a legal document stated in the divorce decree. Both my husband and his ex-wife were not aware of the Form 8332 in 2006 or years before, they had just alway switched off every other year with no problem. When the IRS had asked for this form, my husband signed off for years 2005, 2007, 2009, and 2011 and his ex-wife signed it releasing the exemption for the years 2006, 2008, 2010, and 2012. The form was also sent in and was rejected stating that we did not attach the form 8332 to our return in 2006. Can we Amend our taxes and just sent the form with the amendment? Also if this goes to tax court, what holds up in court the Divorce Decree or the IRS wanting a form to be sent in on time? I don't understand that human error can not be forgiven in this case. Also my husbands ex-wife swears she did not claim his daughter in 2006 (but she will not show us the tax papers), also she signed the form and agreed not to claim an exemption for 2006. Can anyone help me, or direct me to someone who can?What is the name of your state?

[LdiJ]

Originally Posted by flagqueen77

WISCONSIN

In November of 2007 my husband and myself received a letter from the IRS saying that they could not allow the dependent exemption or child tax credit for my stepdaughter for the tax year 2006. They required us to send the divorce decree, the martial settlement agreement, proof that my husband was current on his child support for 2006, proof that the child was living with us in 2006 (I sent doctor bills and health insurance statement dated 2006) and the Form 8332 signed by my husbands e-wife (it was signed and dated in 2008 due to not knowing this form existed). After sending all of these things the IRS response is still that we are not allowed the exemption. The martial settlement agreement states that my husband is allowed to claim his daughter in even years. The marital settlement agreement is a legal document stated in the divorce decree. Both my husband and his ex-wife were not aware of the Form 8332 in 2006 or years before, they had just alway switched off every other year with no problem. When the IRS had asked for this form, my husband signed off for years 2005, 2007, 2009, and 2011 and his ex-wife signed it releasing the exemption for the years 2006, 2008, 2010, and 2012. The form was also sent in and was rejected stating that we did not attach the form 8332 to our return in 2006. Can we Amend our taxes and just sent the form with the amendment? Also if this goes to tax court, what holds up in court the Divorce Decree or the IRS wanting a form to be sent in on time? I don't understand that human error can not be forgiven in this case. Also my husbands ex-wife swears she did not claim his daughter in 2006 (but she will not show us the tax papers), also she signed the form and agreed not to claim an exemption for 2006. Can anyone help me, or direct me to someone who can?What is the name of your state?

If you provided all of that documentation the exemption should not have been denied. You might want to consider contacting the Taxpayer's Advocate for assistance.