Date:  Tue, 02 May 2006
From:  Kristi

My ex-husband hasn’t filed income tax returns since 1999, and does not seem to plan to. I learned this from my child support caseworker. What would happen if the IRS catches up with him? He didn’t owe any tax because he claimed our son as a dependent. I don’t want my kids to see their father go to jail. I amended my income tax returns for three back years and claim the exemption for my son. Can I go back any more?

I've been looking for the answers to these questions and have had no luck. Thank you for your help, it is greatly appreciated.

Sincerely,

Kristi

Answer

Date:  Fri, 05 May 2006

Hello Kristi,

You haven’t given me enough details to even know if your ex-husband is required to file an income tax return. This is a matter that is beyond your control, so I suggest that you just accept it.

Whether you are entitled to the exemption for your son doesn’t depend on whether your ex-husband claims him, but the facts that establish qualification to claim the exemption.

The earlier years are closed, so you can’t amend income tax returns and claim the exemption for them.

Good luck!

Mike Gray

For answers to new questions, subscribe to our newsletter, Michael Gray, CPA's Tax & Business Insight by filling out the form below.

IRS Circular 230 Disclosure: As required by U.S. Treasury Regulations, you are hereby advised that any written tax advice contained on this website was not written or intended to be used (and cannot be used) by any taxpayer for the purpose of avoiding penalties that may be imposed under the U.S. Internal Revenue Code.