DEPENDENCY EXEMPTION DENIED WHEN FORM 8332 RECEIVED WHEN IRS COULD NO LONGER ASSESS TAX AGAINST FORMER SPOUSE WHO HAD ALSO CLAIMED THE EXEMPTION
December 12, 2013
Tax Court Summary Decisions are not precedent but can be educational. In David Charles Katz and Mary Joan Wring v. Commissioner, T.C. Summary Opinion 2013-98, the Tax Court again upheld the IRS denial of a dependency...