How any woman could abandon her children? I don’t know. I’ll never understand that. But that’s exactly what the sister of Petitioner in TC Memo 2012-240 did. Packed her bags and headed to Jamaica. Her brother, fortunately, swung by her house and found her children sill there, all alone.
The man, with his new ward, thought that he could at least get a little extra deduction for this explosion of responsibility. When Turbo Tax asked if he had any dependents, he probably looked around at the screaming brood and checked “yes.” However, he had only cared for them since August, not long enough to meet that full “half year of care” requirement.
The IRS run into abuse of the tax system all the time. I know that. But still, what agent could look around at the kids, then stare this man in his eyes and say, “I know you have way more on your plate than you should, and I know these kids will probably suffer abandonment issues and have to go to therapy for the rest of their lives, but we’re not going to let you take that extra $2,000 deduction this year. Sorry.”
Once again, the court was 100% right in the technical side of the law…but if it were me I’d have let this one slide.
Photo by Tammra McCauley