Rojas v. Comm’r, T.C. Memo 2022-77 | July 18, 2022 | Thorntan, J. | Dkt. No. 7453-19
Short Summary: The Rojas married in 95’, separated in 2010, and finally divorced in 2012. The L.A. Superior Court entered a judgment of dissolution containing child, spousal, and family support. The amounts were $0, $0, and $4,500 per month, respectively. The payments under family support provided that upon a child’s emancipation the payments shall cease. Mr. Rojas attempted to request relief in the payments, but the court rejected his request because no child support existed, and he provided no authority to modify a nonmodifiable family support provision. In 2016, Rojas paid $69,888 in alimony and claimed a deduction of $69,880, which the IRS disallowed.
Whether the taxpayers could deduct payments made to his ex-spouse made pursuant to a divorce decree as alimony under § 215?