Can False Abuse Allegations Affect Custody?

You bet.  There are plenty of cases where one parent decides to allege that the other abuses their children, whether it is verbal, emotional, physical, or even sexual.  Many times these allegations are untrue, unfounded, and designed to simply force a party to give in.  Of course, if you believe something IS going on, you need to protect your child by conferring with the proper authorities.  But this blog is really about those situations where there is no basis – a parent is just trying to get their way.

In those instances, we sometimes see that even after professionals are brought in and determine that no abuse occurred, the accusing parent will continue to make the allegations, and report to other experts, trying to find someone, anyone, to agree with them.  Eventually the Court can tire of these games, and in some cases, we see that the Court will give custody to the parent being falsely accused, based on the idea that these continued allegations destroy the parent-child relationship, or at least poison it, and that the child’s best interest would be served by living with the non-accusing parent.  For a case on point, check out In the Interest of A.D., No. 14-12-00914-CV, or click In the Interest of A.D. 2014-14-12-00914-cv (false allegations of abuse).

Who Claims the Children as Dependents for Tax Purposes?

About this time of year, separated parents sometimes ask us who can claim the children on their taxes.  Many parents simply agree that the parent that would get the most benefit can claim the children.  Other parents have provisions in their orders directing the parties to claim or not to claim the children on their taxes.  But what about when there is no agreement?

The position the IRS takes is that the person having the children more than half the year can claim the children.  IRS Publication 504.

This means that the custodial parent, or the parent the children live with primarily, can claim the exemption.

So what happens if your orders say that one parent gets to claim the children and the other parent files first, claiming the children?  Realistically, the parent that should have been able to claim the children is going to have a hard time.  They will need to work with the IRS, the other party, and possibly an attorney well-versed in tax law to correct the issue.  The parent could also file an enforcement action or sue for the lost benefit.  The easiest way to avoid the issue?  Speak with the other parent, or make sure you file first.