Income Tax Issues
Child Support

Hicks v. Commissioner
T.C. Memo. 2022-10

On February 23, 2022, the Tax Court issued a Memorandum Opinion in the case of Hicks v. Commissioner (T.C. Memo. 2022-10). The primary issue presented in Hicks v. Commissioner was whether the petitioner was entitled to the dependency exemption deductions and child tax credits claimed on his income tax return. Background to Hicks v. Commissioner The petitioner has two children with one Ms. Oddimissia N. Johnson who were minors in 2014, the year at issue.

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Scott St. Amand May 17, 2022
Taxing, Briefly
Bureau of Fiscal Services

Can the Government Take My Tax Refund?

A maxim for today: The Government giveth, but more often it taketh away. Within the last two weeks, I have been approached and asked by multiple folks, “Can the government take my tax refund?” In this Taxing, Briefly article, we’ll discuss offsetting tax refunds to pay other state and Federal obligations. If you overpay tax to the government (due to over withholding or some other fortuitous circumstance), you are entitled to a refund of this overpayment.

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Scott St. Amand November 4, 2021
Income Tax Issues
Alimony

Biddle v. Commissioner
T.C. Memo. 2020-39

On April 6, 2020, the Tax Court issued a Memorandum Opinion in the case of Biddle v. Commissioner (T.C. Memo. 2020-39). The issue before the court in Biddle v. Commissioner was whether the petitioner’s payments to his former spouse, which, under the terms of a divorce decree, ended at his youngest child’s 18th birthday, were deductible alimony payments under IRC § 215 or whether the contingency related to his children transformed the “alimony” into nondeductible

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Scott St. Amand April 6, 2020
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Hicks v. Commissioner
T.C. Memo. 2022-10

On February 23, 2022, the Tax Court issued a Memorandum Opinion in the case of Hicks v. Commissioner (T.C. Memo. 2022-10). The primary issue presented in Hicks v. Commissioner was whether the petitioner was entitled to the dependency exemption deductions and child tax credits claimed on his income tax return.

Read More »
Scott St. Amand May 17, 2022

Can the Government Take My Tax Refund?

A maxim for today: The Government giveth, but more often it taketh away. Within the last two weeks, I have been approached and asked by multiple folks, “Can the government take my tax refund?” In this Taxing, Briefly article, we’ll discuss offsetting tax refunds to pay other state and Federal obligations.

Read More »
Scott St. Amand November 4, 2021

Biddle v. Commissioner
T.C. Memo. 2020-39

On April 6, 2020, the Tax Court issued a Memorandum Opinion in the case of Biddle v. Commissioner (T.C. Memo. 2020-39). The issue before the court in Biddle v. Commissioner was whether the petitioner’s payments to his former spouse, which, under the terms of a divorce decree, ended at his

Read More »
Scott St. Amand April 6, 2020