Hi, Lara, Thank you for your reply and your additional information,
By way of introduction, please let me say that I am a Licensed, Practicing Attorney with 25 years experience and I have a post-Doctoral degree in Federal Taxation. I am giving you my credentials so that you can be assured that I know of what I speak,
I took the time to read your previous questions so that I could more fully understand what you were asking. I apologize, but I must respectfully XXXXX XXXXX with the three answers you received from your second expert. I also read the article she referred to and found that it was totally irrelevant since the predominant reason for asserting "pleas to jurisdiction" is a claim by the State, municipality, or other governmental entity to sovereign immunity, immunity from suit and immunity from liability. I am providing the link to that question page for your reference below, and you are certainly welcome to request a refund from Customer Service at [email protected]
While your question deals with a Federal tax deduction of a dependent, it is not a Federal question per se, and it does not belong in Federal Court for the reasons I will set forth below. Moreover, the Federal Court would decline to hear this case. Also, your child's father is mistaken in bringing a separate lawsuit against you in civil Court.
Although this matter involves a Federal tax deduction of a dependent arising out of a custody agreement, any inconsistencies between the Internal Revenue Service's definition of "dependent" and the terms and conditions and rights and obligations of the parents embodied in the custody agreement and Custody Order must be heard in the Family Court having jurisdiction of this case. Since the case was transferred from California to Texas, the issues presently arising on the dependent deduction must be heard by the Texas Family Court. Please be assured that the Judges are well versed in the Internal Revenue Code and would not expect, or order either party to act in any way that would be contrary to the Internal Revenue Code. You are entitled to the deduction of your son as a dependent because you meet the eligibility requirements of the Internal Revenue Code. If your son's father wants to assert any claim for taxes he would have received had he taken your son as a dependent, he would have to assert them in the Texas Family Court which has jurisdiction of the custody matter. There is no question that he would lose his claim, but it will be the Family Court that will have the pleasure of informing him that he does not have a valid claim. Therefore, what you must do in response to your son's father's lawsuit in Civil Court is to contest subject-matter jurisdiction of the Civil Court in this matter because this is a domestic relations/family law matter within the sole jurisdiction of the Texas Family Court. And, if the custody agreement.Custody Order states that the father is to take your son as a dependent, the custody Order would have to be amended to reflect the realities of the living arrangement of your son and to meet the requirements of the Internal Revenue Code. Neither the Federal Court, nor the Civil Court has jurisdiction to amend the Custody Order, therefore, neither Court would have the authority to amend the Custody Order of the Family Court. As I stated above, jurisdiction of every aspect of this matter and any issue arising therein, lies solely with the Family Court.
1. The father's claim cannot be heard in Federal Court, or in Texas Civil Court because neither Court has jurisdiction;
2. The Texas Family Court has sole jurisdiction of this matter;
3. You must file an Answer to the lawsuit filed by your son's father by asking the Civil Court to dismiss his Complaint for lack of jurisdiction
I realize this might by a little confusing, so if you need any clarification, please let me know and I will be glad to explain further,
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