Thankfulness

My absolute favorite holiday is the one we just celebrated - Thanksgiving. My children think I am nuts to choose that one as my favorite. "What about presents at Christmas? Candy at Halloween? Or Valentines in February?" They say. But to me Thanksgiving conjures up memories of being at Kickup, our family farm, outside Atkinson, North Carolina with my Grandmother and Granddaddy Moore, my Aunts and Uncles and all my cousins. We ran in the corn fields, played in the pond, and dressed up in Aunt Trish's old prom dresses. My family has since sold that farm but the memories of those fun times will always be with me. I am thankful to have them.

Pinellas Clerk and Property Apprasier Unity to Provide Better Technology

Pinellas County's Clerk of the Circuit Court, Ken Burke, and Property Appraiser, Pam Dubov, have each added a new function to their respective websites, making each site a more powerful and useful tool, especially for those in the real estate, title, or insurance industries.

Many people who use the Property Appraiser’s website, www.pcpao.org, need to view a parcel’s deed, but deeds are stored on the Clerk’s website, www.mypinellasclerk.org. To facilitate this need, the Property Appraiser added links that go to the Clerk’s site. These new links can be found near the sales transaction information on the Property Appraisers site. Customers can now follow these links directly to an image of the parcel’s deed. If the deed is not in the system and an electronic image is not available, a message displays alerting the customer. Similarly, on the Clerk’s website, links from the Official Records Search Page will redirect customers to the Property Appraiser information associated with a particular parcel.

Can a "nonsutodial parent" claim the federal income tax exemption for the children?

The answer has usually been yes, if agreed upon by the parties or ordered by the Court. The answer is still yes but the requirements to be able to do so have changed. On June 19, 2009 the IRS issued Chief Counsel Advice Memorandum No. 200925041 and this changed the requirements needed for a noncustodial parent to claim a child exemption. For tax years after July 2, 2008, attaching a copy of the Final Judgment that transfers the exemption to the noncustodial parent as long as certain conditions are met (such as the parent having been current in child support) is not sufficient and the exemption will be disallowed. IRS form 8332 is now required or, alternatively, "a document that conforms to the substance of Form 8332 and that has as its only purpose the release of a claim to the exemption." For those whose Judgments occurred prior to July 2, 2008, the Judgment itself is good enough only if it allows the noncustodial parent to claim the exemption unconditionally. The best practice should now be that an agreement contain certain language requiring IRS form 8332 be executed for a given year when the conditions for it have been met, together with enforcement language like sanctions and/or fees.

Wrangling Over Control of Court Technology

Sadly our state courts has failed to keep up with technology as far as electronic access for filing and reviewing documents. Now though this issue is apparent and rules regarding the same have been drafted, the fight for control of the process has slowed us down once again. The elected Clerks of Court and the court system have both staked a claim to control of the Internet "portal." I know they are communicating and trying to come to a resolution. Let's hope the dispute can be resolved more quickly than most as Floridian legal consumers stand to benefit significantly from the technology we now have available.