The Center for Children's Justice - Pennsylvania Chapter

Use the index above and the back button on your browser to easily navigate this website.

In a message dated 1/9/2004 2:25:55 PM Eastern Standard Time, Patricia.Miles@pacourts.us writes:

Dear Mr. Rafferty:

The material you sent to me was a 1999 IRS memorandum, which I do not believe constitutes binding precedent. I have spoken to several attorneys and an accountant and no one is aware of any tax court cases supporting an interpretation of the tax code as treating married (or formerly married) parents

differently than never married parents. In fact, most believed such disparate treatment would not pass constitutional muster on equal protection grounds. I also reviewed the annotated version of section 152(e), which seems clear on its face that the custodial parent gets the exemption with no distinction as to marital status, and found no case law supporting the interpretation in the memorandum. Thus, I am not inclined to raise this issue with the committee. I hope that you also had a good holiday season.

Sincerely, Patricia A. Miles

Any questions?  Any complaints?
Do you want to tell your story?
Please feel free to send your comments via e-mail to

You must type this address into your e-mail software.  The link has been removed due to overwhelming spam.

This web site is strictly for your information about what is happening in our state; Pennsylvania.  Information and opinions on this website are NOT "legal" advice but ARE friendly advice from people who have been through the local domestic relations office and are very familiar with the crimes against humanity that office is getting away with strictly for PROFIT at the expense of fathers and their children.  Feel free to copy and repost any information on this site unless said information is credited to a web site other than Pennsylvania Family Court Reform (this website).  In this case, you must ask permission from the author, and since it's been our experience that most of the people that support our cause are good people, they most likely won't have a problem with it.  It's time to reclaim our state and our rights as Americans that are being trampled and ignored by a select portion of our state government, who's sole interest is PROFIT from federal grants for "child support" collection, at our expense... our JUDICIAL branch.