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The Los Angeles Times reports on a whistle-blower who tells how a private detective arranged for men to be arrested for drunk driving at the behest of their ex-wives and their lawyers — and that entrapment using decoys was only one of many alleged misdeeds. Read full article

David Dutcher says his 2008 arrest on suspicion of drunk driving was a setup orchestrated by a private detective who is the subject of a state and federal criminal investigation. (Michael Macor, The Chronicle / October 17, 2011)

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Los Angeles Times – MCourt Divorce

Frank and Jamie McCourt confirmed in a joint statement Monday that they have settled their divorce, as The Times reported earlier in the day. The McCourts disclosed no terms other than that Jamie McCourt would withdraw her Bankruptcy Court opposition to the Dodgers’ proposed sale of television rights and would now support that sale. Major League Baseball and Fox Sports remain opposed. Read article

Are community property laws taken into account in determining adjusted gross income (or modified adjusted gross income) for purposes of the dependent

According to a recent IRS publication:Yes. Community property laws must be taken into account in determining the adjusted gross income (or modified adjusted gross income) amounts in section 21(a) (dependent care credit), section 24(b) (child tax credit), section 32(a) (earned income credit), and section 36A(b) (making work pay credit).

Los Angeles Divorce Attorney

Los Angeles Family Law Attorney

Divorce Lawyers|Attorneys Los Angeles, Beverly Hills

California Prenuptial, Prenups

Are registered domestic partners who reported income without regard to community property laws required to amend their pre-2010 returns to each report

According to a recent IRS publication:Registered domestic partners who reported community income without regard to community property laws for a taxable year beginning before 2010 are generally not required to amend those returns to report half of the community income. The following rules apply for taxable years prior to 2010:

Registered domestic partners in California received full community property rights in 2007. Thus, in California, registered domestic partners may, but are not required to, amend their returns for taxable years beginning in 2007, 2008, and 2009 to report half of the community income of the partners.

In Nevada, the state’s community property laws apply to registered domestic partners as of October 1, 2009. Thus, registered domestic partners may, but are not required to, amend their returns for a taxable year beginning in 2009 to report half of the community income of the partners for the period beginning October 1, 2009 and ending on the last day of the partner’s 2009 taxable year.

In Washington, the state’s community property laws apply to registered domestic partners as of June 12, 2008. Thus, registered domestic partners may, but are not required to, amend their returns for a taxable year beginning in 2009 to report half of the community income of the partners. For 2008, the partners may, but are not required to, amend their returns to report half of the community income of the partners for the period beginning June 12, 2008 and ending on the last day of the partner’s 2008 taxable year.

In all cases, if one of the partners amends his or her return to report half of the community income, the other partner must report the other half.

Los Angeles Divorce Attorney

Los Angeles Family Law Attorney

Divorce Lawyers|Attorneys Los Angeles, Beverly Hills

California Prenuptial, Prenups

If a registered domestic partner adopts the child of his or her partner as a second parent or co-parent, may the adopting parent claim the adoption cr

According to a recent IRS publication:The adopting parent may claim an adoption credit to the extent provided under § 36C. Section 36C(d)(1)(C) does not allow taxpayers to claim an adoption credit for expenses incurred in adopting the child of the taxpayer’s spouse. However, the limitation in section 36C(d)(1)(C) does not apply to adoptions by registered domestic partners because registered domestic partners are not spouses as defined by federal law.

Los Angeles Divorce Attorney

Los Angeles Family Law Attorney

Divorce Lawyers|Attorneys Los Angeles, Beverly Hills

California Prenuptial, Prenups

If two registered domestic partners adopt a child together, can one or both of the partners qualify for the adoption credit?

According to a recent IRS publication:Each registered domestic partner may qualify to claim the adoption credit on the amount of the qualified adoption expenses paid or incurred for the adoption. The partners may not both claim credit for the same qualified adoption expenses, and neither partner may claim more than the amount of expenses that he or she paid or incurred. The adoption credit is limited to $13,170 per child in 2010. Thus, if two registered domestic partners each paid qualified adoption expenses to adopt the same child, and the total of those expenses exceeds $13,170, the maximum credit available for the adoption is $13,170. The partners may allocate this maximum between them in any way they agree, but the amount allocated to a partner may not be more than the amount of expenses he or she paid or incurred. The same rules generally apply in the case of a special needs adoption. The total credit for such an adoption is limited to $13,170, but the amount that each partner may claim is not limited by the amount of expenses paid or incurred.

Los Angeles Divorce Attorney

Los Angeles Family Law Attorney

Divorce Lawyers|Attorneys Los Angeles, Beverly Hills

California Prenuptial, Prenups

Are community property laws taken into account in determining earned income for purposes of the dependent care credit, the refundable portion of the c

According to a recent IRS publication:No. The federal tax laws governing these credits specifically provide that earned income is computed without regard to community property laws in determining the earned income amounts described in section 21(d) (dependent care credit), section 24(d) (the refundable portion of the child tax credit), section 32(a) (earned income credit), and section 36A(d) (making work pay credit).

Los Angeles Divorce Attorney

Los Angeles Family Law Attorney

Divorce Lawyers|Attorneys Los Angeles, Beverly Hills

California Prenuptial, Prenups

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