Family law judges and lawyers need to be aware that in assigning the dependency exemption to a non-custodial parent, Form 8332 releasing the exemption must be secured from the custodial parent.
U.S. Tax Court Trumps State Family Court
Family law judges and lawyers need to be aware that in assigning the dependency exemption to a non-custodial parent, Form 8332 releasing the exemption must be secured from the custodial parent.
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