DIVORCE & EXEMPTIONS FOR NON-CUSTODIAL PARENT

IRS RULES CHANGE FOR DIVORCED OR SEPARATED PARENTS

REGARDING EXEMPTIONS

If you know anybody divorced, separated, or contemplating same-forward them this bulletin

One of the common points which should be dealt with in a divorce or separation agreement or decree, is which party is entitled to the exemptions for the children.

For agreements and decrees from 1985-2008, either a Form 8332 was included with the tax return of the non-custodial spouse entitled to the exemption, or the relevant pages of the decree or agreement which showed such entitlement.

From 2009 going forward, the Form 8332 should be attached.
This may mean chasing your ex to provide the form, and possibly requiring legal intervention if the ex refuses to comply.

Also new, is the ability, (at least with the new Form 8332) for the custodial parent to revoke the non-custodial parent's rights to exemptions. Of course, if this contradicts the agreement or decree of the parties, then court intervention will be necessary to correct the situation.

Any attempted revocation of the non-custodial parent's right to the exemption by the new Form 8332, would take place in the tax year after the form is provided to the non-custodial parent, so you would have time to challenge an unauthorized revocation.

Live on Long Island and contemplating a divorce? contact me. nylawman@justice.com

Need NY Law or Court forms? Go to links at

http://justiceneversleeps.net

HAPPY BIRTHDAY CONSTITUTION!

In 1789 on this date, the US Constitution went into effect. I can't remember the exact year, that the former administration took it out of effect.

What do you think?

http://justiceneversleeps.net

DIVORCE AND PLAYING THE ORGAN--BATISTA V. BATISTA

Unfortunately, the press has given much too much coverage of the Nassau County divorce case, Batista v. Batista.

That's the one where the defendant doctor wanted monetary compensation for donating a kidney to his wife. (Or he wanted the kidney returned--but that probably wasn't his first choice).


Well, a decision has been rendered, and the wife gets to keep the kidney, and the husband, doesn't get paid for it. In fact, in the decision, the court notes that by even making the demand for compensation for the donated organ, the defendant doctor may have run afoul of the Public Health Law, and could theoretically be subject to a criminal charge.


The decision noted:


In pertinent part Public Health Law §4307, the controlling statute, provides:"It shall be unlawful for any person to knowingly acquire, receive, or otherwise transfer for valuable consideration any human organ for use in human transplantation. The term human organ means the human kidney, liver, heart, lung, bone marrow, and any other human organ or tissue as may be designated by the commissioner but shall exclude blood. *** Any person who violates this section shall be guilty of a class E felony.


Then the court stated:


Thus, the defendant's effort to pursue and extract "monetary compensation therefor" (¶18, supporting affirmation of Dominic A. Barbara, Esq. [1/11/09]) not only runs afoul of the statutory proscription, but, conceivably, may expose the defendant to criminal prosecution thereunder.


The fact that such a demand was even made, makes divorce attorneys look like clowns. The fact that the press covered such nonsense, makes the press look like the publicity agents for clowns.


Creativity in the representation of clients can be a good thing, but until false red noses and giant shoes become the standard dress of the divorce bar, it's a good idea to rein creativity with decorum and dignity.


What do you think? Let me know at http://justiceneversleeps.net

LAW DAY--FIFTIETH ANNIVERSARY

Fifty years ago, May 1 was proclaimed Law Day. In honor of the holiday, I welcome all clients to pay those outstanding bills to their attorneys. Remember, the cops might protect you from criminals, but lawyers protect you from the cops.
Over and out.

GAY MARRIAGE & THE GAY DIVORCEE

Four years ago today, the Mass. Supreme Court gave the go ahead for gay marriage. After all, why should they be happier than anybody else? Since about 50% of married people get divorced, this decision, should make all of the divorce lawyers up in Mass. happy about the new market opportunities. Any adult who wants to tread in the murky waters of matrimony should be allowed to--for constitutional reasons. Let's pry the church from the state once and for all.
W. ADAM MANDELBAUM ESQ.
Justice Never Sleeps.
http://justicenversleeps.net

SLAVERY ABOLISHED 143 YEARS AGO

This is the 143rd anniversary of the prohibition of slavery and involuntary servitude by the 13th Amendment. Will somebody please inform the folks at the Internal Revenue Service? It would be appreciated.

JUSTICE NEVER SLEEPS!
http://justiceneversleeps.net

CHARLES MANSON ANNIVERSARY

Today is the 37th anniversary of the conviction of Charles Manson for the Tate LaBianca killings. Now, many people are not aware that Charley wasn't present at the killings, and didn't actually kill any of those people. But he was deemed to be the mastermind of the group that did the killings. Should he have been convicted? What do you think?
http://justiceneversleeps.net