Dodge v. Sturdevant
2014 Alas. LEXIS 204
| Alaska | 2014Background
- Dodge and Sturdevant divorce; Dodge had primary physical custody with joint legal custody.
- Superior Court ordered both parents to claim one child for the federal dependency exemption and for Dodge to sign IRS Form 8332 annually.
- Dodge moved to stay the order arguing it violated federal law; the stay was denied.
- Dodge appealed asserting the superior court lacked authority to order the Form 8332 signature.
- Alaska Supreme Court adopts the majority rule allowing trial courts to order custodial parents to sign Form 8332 and affirms the superior court’s order.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the superior court had authority to order signing Form 8332 | Dodge argues no authority to compel signing | Sturdevant/trial court authority to allocate exemptions and require signing | Yes, court has authority to order signing |
| Whether Form 8332 signatures must be voluntary | Signature must be voluntary (no coercion) | Court-ordered signature permissible under majority rule | Court-ordered signature permitted under majority rule |
| Whether federal rules permit state courts to require custodial parents to sign waivers | Federal rules preclude non-voluntary waivers | Federal regulations support court-ordered waiver in some contexts | Federal law allows state courts to order the custodial parent to sign the waiver |
Key Cases Cited
- Monterey County v. Cornejo, 812 P.2d 586 (Cal. 1991) (state courts may allocate the dependency exemption by ordering the custodial parent to sign the waiver)
- Cross v. Cross, 363 S.E.2d 449 (W. Va. 1987) (equitable power to require custodial parent to execute waiver remains under §152(e))