Marriage of Jones CA2/6

FACTS AND PROCEDURAL HISTORY

The family court entered orders setting child support that included the allocation of the tax exemption for the parties' daughter Phoenix to Respondent. At a hearing in September 2011 to compel Appellant to release the exemption to Respondent, the family court ordered her to sign IRS form 8332. Appellant did so for the tax year 2010 "under protest." On November 26, 2012, Respondent filed a Request for Order that again addressed the tax exemption for the parties' daughter. Respondent alleged that after signing IRS form 8332 "under protest" and in spite of the court order releasing the exemption to him, Appellant nevertheless claimed the child as a dependent on her 2010 return. Respondent alleged this increased his taxes that year by $1,997. Respondent sought an order (1) requiring Appellant to sign IRS form 8332 releasing the exemption to him for the tax year 2011, 2012 and 2013; (2) requiring Appellant to pay him $1,997; and (3) requiring Appellant to pay $3,500 toward his attorney fees as a sanction. On February 14, 2013, the family court held a hearing on Respondent's November 2012 Request for Order. At this hearing, Appellant…