Procedurally Taxing: Tax Court Takes Almost Five Years to Decide a Dependency Exemption Case (March 7, 2022)

Keith Fogg, Clinical Professor of Law at Harvard Law School, has made available for download his article, “Tax Court Takes Almost Five Years to Decide a Dependency Exemption Case” published on the Procedurally Taxing blog. The article begins as follows:

I set aside the case of Hicks v. Commissioner, T.C. Memo 2022-10 to possibly write about the procedure for claiming a qualified child dependent who doesn’t live with you.  That procedure requires taxpayers to carefully follow certain steps that can be difficult to follow as a family breaks apart.  I will talk about the facts and the law regarding the case.  Before I do so, I feel compelled to discuss the amazing amount of time it took the Tax Court to decide a dependency exemption case in which there was no delay in answering the case, no continuance of the trial, and no brief by the pro se petitioner. 

To see the full article, click here: “Tax Court Takes Almost Five Years to Decide a Dependency Exemption Case”.

Posted by Jessica Ji, Associate Editor, Wealth Strategies Journal.