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McGuireWoods obtains full concession from IRS in pro bono tax case

September 4, 2008

Representing a pro bono client on behalf of The Community Tax Law Project, a 501(c)(3) organization representing low income taxpayers, we obtained a full concession by the IRS less than one week before a tax case was to be tried in U.S. Tax Court. We established that a father was entitled to a dependency exemption for his son, even though he did not have physical custody for more than half the year. The IRS agreed that the fact that the child's mother illicitly obtained a court order granting her temporary custody when she was only entitled to visitation rights under a prior court order establishing custody, should not negatively impact tax benefits due to the father under the original order.