CHILD CUSTODY – WHAT CAN HAPPEN WITHOUT AN AGREEMENT

Several weeks ago a member of the Canton, Massachusetts Police Department arranged for the safe return of a 4-year-old Canton girl who had spent the prior eight months with a man who had not  been legitimized as her legal or biological father.  It was in July 2011 when the child’s mother allowed  the man to take her daughter to his mother’s  home which was also located in Massachusetts.

There was no Court ordered custody agreement so the man and the child’s mother had only a verbal agreement to return the child to the mother by August 15th.  But as that date passed the man had one excuse after another for failing to return the child to the Mother.  Finally, unable to get the man to return the child  the mother called State law enforcement in Massachusetts and was told to call the Canton Police Department.

According to the Canton Police Department an attempt was made to contact the man the same day.  Delays continued notwithstanding the communications with Police authorities.   From the nature of the communications it now appeared that the child had been removed from Massachusetts and the Canton Police contacted the F.B.I. and both State and Federal Officials indicated an intention to secure warrants for the man’s arrest.  The F.B.I. indicated that they would seek the help of the United States Attorneys Office.

When the man learned of the involvement of the F.B.I. he contacted the local police and finally arranged to turn the child over to law enforcement authorities.

Notwithstanding the fact that the child was not brought back to Mother for almost one year no criminal charges are being filed.  It turns out that the man had removed the child from Massachusetts and taken the child to the State of Georgia.

Under Georgia law, in order to charge someone with interference with custody, authorities would have to show that the man violated some type of contract or an order.  Verbal communications between the Mother and the man were not considered acceptable and the case is closed without any criminal charges being raised.

This man’s name isn’t listed as the father on the girl’s birth certificate. Her ex-husband’s name is in that spot,  This man who has never been adjudicated to be the father had the child for almost one year and will not face charges.

As we see it the moral to this story is if you have a child, and your relationship with an individual purporting to be the other parent of the child has broken down, protect your right of custody.  One of the first things to be done after a breakdown is to call a competent family law attorney and obtain legal physical custody of the child – and while you are at it make arrangements for the other parent to pay reasonable child support so that your child can be provided with as many of the things that a child needs in life, according to your ability, as is possible.  The attorneys at Alford & Bertrand, LLC have worked to assure the safety and support of children from broken homes for over 30 years.  Do not hesitate to call us at 617-926-8800 ti schedule a free consultation.  We have four offices conveniently located in Middlesex County, Suffolk County, Norfolk County and Essex County.

 

 

DIVORCE AND TAXES

Most people have a mental punch list of concerns when facing the prospect of going through a divorce.  If there are children, custody, visitation and child support may be the top priorities.  Depending upon each individual situation alimony and division or marital assets may also be of concern.  One will also have to consider responsibility for health insurance for both the parties to the divorce and minor children if any.  It is not until you meet with your lawyer that you realize that there are also tax considerations that come into play when negotiating and entering into a divorce settlement agreement.

If there are minor children, unless the parties have shared legal and physical custody of the children, there will almost always be a requirement that the noncustodial parent pay child support to the custodial parent.  The income received by the custodial parent is not taxable and the amount paid by the noncustodial parent may not be claimed as a deduction for tax purposes.  Alimony, on the other hand, is taxable income to the recipient and is may be deducted by the party making the payment.  So in circumstances involving divorces between parties with significant income the breakdown between child support and alimony may play a major role in how much money is left with the parties from their income after taxes and how much is paid to the Internal Revenue Service.  Obviously, to the extent that tax obligations can be legally reduced by the parties there is more money left for the parties to use for their own benefit and the benefit of the children, if any.  If the alimony is paid in the form of a lump sum settlement the party receiving the settlement is obligated to pay taxes on the settlement which can be quite substantial depending upon the amount.

The other tax issue that must be kept in mind has to do with potential capital gains if the marital home is transferred to one of the parties as part of the divorce settlement.  The capital gain is the profit made at the time of the sale of the property.  The profit is the excess of the sale price over the purchase price less any capital expenses incurred in the upkeep of the house during the period of ownership.  There are some exclusions from state capital gains taxes in Massachusetts but this tax expense should always be kept in mind when entering into a divorce/separation agreement.  The party receiving the home may, at some time in the future, have a large tax obligation on the capital gain received.  If that gain has not been taken into consideration in the over all agreement the total burden falls upon the party receiving the marital home.