In Uncategorized on 08/03/2020 at 16:12

Read the Manual

The “F”is for emphasis. So Judge Colvin admonishes IRS. The manual in question is the Marine Corps Manual, which is the nearest thing to Holy Writ for the eagle, globe and anchor folks, who guard us while we sleep.

And it certainly serves as a divorce or separation agreement, when confirmed by 58 (count ’em, 58) words of e-mails between Adam Jordan Winslow, 2020 T. C. Sum. Op. 22, filed 8/3/20, now or formerly USMC, and his loved-once. Especially so since his loved-once confirmed that what she was getting before the divorce came through was based on the MCM.

The only question was whether or not there was a separation agreement. Even though Judge Colvin’s c.v. only refers to his service as counsel to the US Coast Guard, he follows the MCM.

“A valid written separation agreement exists where one spouse assents in writing to a letter proposal of support by the other spouse. A written separation agreement need not state a specific amount of required support so long as there is an ascertainable standard with which to calculate support amounts. The emails show that petitioner and his former spouse both adopted the Marine Corps Manual family support policy as the basis for fixing the amount of the monthly payments. In her email to petitioner his former spouse directly refers to the family support policy. Respondent points out that in his email petitioner did not refer to the Marine Corps Manual. However, the amounts stated in his email, when considered in the context of petitioner’s familiarity with the Marine Corps Manual and its mandatory nature (i.e., ‘violations of this order are punishable under the UCMJ, and may subject violators to adverse administrative action’, MCO 5800.16A, para. 15000), clearly show petitioner’s intention to comply with the Marine Corps Manual.” 2020 T. C. Sum. Op. 22, at pp. 8-9. (Citations omitted). And if you don’t know what UCMJ stands for, consider yourself lucky. You are well advised not to find out too much about it, especially if you wear a uniform.

And to figure out what part of the payment was alimony (deductible for years at issue) and child support (not deductible), Judge Colvin deducts the difference between single spouse payment and spouse with one child payment per the MCM from what AJ paid.






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