Here Come the Holidays!

by | Nov 7, 2011 | Uncategorized


This is a great post with excellent tips about how to handle the holidays after the divorce. I recommend it. The holidays can be really stressful for folks after a divorce, especially when trying to juggle the kids between families over the holidays. As a family law attorney, I always see an large uptick in business right before and right after a major holiday. I think it has a lot to do with these kinds of struggles. This is a good read. Thanks to Ms. Barnes for sharing.
Read the Article at HuffingtonPost

Responding to Recent Violence in Custody Disputes, CA Attorney Mark Baer Advocates Consensual Dispute Resolution Methods to Help Quell Future Meltdowns

by | Nov 7, 2011 | Uncategorized

 

 

 

Mr. Baer sums up my thoughts regarding the seeming increase in domestic violence in custody disputes.  I am convinced that the adversarial litigation process for resolving family issues has contributed significantly to the level of hostility between parties.  While some parties will be dangerously violent no matter what environment they are in, we can help reduce conflict in many cases as attorneys be referring folks to forms of alternate dispute resolution such as mediation or collaborative divorce.  Even in a litigation context, attorneys should be careful not to “fan the flames” of the conflict.  Much can be done to reduce the chances that a particular family will move into dangerous territory.  Here’s Mr. Baer’s articles:

Responding to Recent Violence in Custody Disputes, CA Attorney Mark Baer Advocates Consensual Dispute Resolution Methods to Help Quell Future Meltdowns.

Can I deduct my divorce or family law legal fees on my taxes?

by | Oct 15, 2011 | Uncategorized

How much will it cost?

Generally, divorce fees are not deductible.

The general rule is that divorce is a personal expense and is not deductible as a business expense. United States v. Gilmore (Gilmore I) (1963) 372 U.S. 39. So the short and easy answer is, “No.”

However, don’t despair. There are still some ways you can get a break from some of those fees.

Here are some exceptions to the general rule:

Fees to obtain alimony or taxable pension distribution.

If you are a spousal support or alimony recipient, you can deduct those fees relating to obtaining taxable spousal support or a taxable pensions distribution. (See I.R.C. 212(1); Treas Reg. 1.262-1(b)(7); Wild v. Commr. (1964) 42 T.C. 706. So, those fees that you spend with your attorney to get spousal support from your ex can usually be deducted. Don’t forget, the fees for getting your share of a pension distribution may also be deductible.

Tax planning or advice.

The costs of tax planning or advice are deductible. I.R.C. 212(3). We family lawyers tend to shy away from giving anyone tax advice because we are, for the most part, not tax attorneys or CPAs. There are plenty of sites such as can be found at https://www.taxrise.com/free-tax-consultation/ that offer you a free tax consultation if needed. However, there can be certain occasions as you are planning your divorce or legal separation that your attorney is able to give you some tax advice. (For example, tax advice about dependency exemptions, deductibility of spousal support payments, post-divorce real estate transfers, etc.) When that happens, the associated fees can be deductible.

Capitalize.

Even if the fees for your divorce lawyer aren’t deductible, expenses can often be capitalized. Serianni v. Commissioner (11 Cir 1985) 765 F.2d 1051, 1985 CFLR 2892. Talk to your CPA about how this can be done.

Below the line.

Now these aren’t the greatest of deductions because they are below the line. But every little bit helps… right?

Talk to your lawyer early!

If you are interested in deducting some of your legal fees on your taxes, it is important that you have a conversation with your family law attorney early so that (s)he knows to keep track of your fees and what portions may be deductible. Typically, your attorney can give you a letter at the end of the year indicating what portion of your fees was, for example, associated with the collection of alimony. Usually, this so-called “allocation letter” sent by the attorney to the client will suffice as sufficient proof of the deduction to satisfy the IRS. Goldaper v. Commissioner (1977) T.C. Memo. 1977-343, 36 T.C.M. 1381, 1979 AFLTR 1110. However, if your attorney doesn’t know that you will want to claim this deduction, you will put him in the difficult and awkward position of trying to recreate his records. It’s better that he knows from the outset so that (s)he can keep better track.

As with every tax question, it’s a really good idea to talk it over with your CPA. The rules can be complex and there are limitations. However, with a little diligence, you may save some money at tax time.

Helping Children Survive Divorce: The Myth of the Tough Boy

by | Aug 3, 2011 | Uncategorized


Excellent article. I have several cases right now where I believe the boys involved are being put in the middle of things. The parents universall­y say that the kid is a boy and can therefore handle it. I feel terrible for these little guys. The worst I heard was a father telling a little boy that he couldn’t have any allowance because “Mom took all our money at court. You will have to get your allowance from her.”
Read the Article at HuffingtonPost