QASE $3$

Bernice Hughes and Nate Yeltneb were divorced two years ago. Under the divorce decree, Bernice

received full custody of their three children, but the court was silent about which party was able to claim

the children as dependents for tax purposes. After the trial was over Bernice signed a release of her

rights to claim the children for the next five years, in order to keep the peace. As a result, Nate was

allowed to claim the children as his dependents. If the release had not been given to Nate, Bernice would

have had the right to claim the children. Bernice has realized the tax costs to her of losing the Child Tax

Credit and the ability to claim Head of Household status. Other than contacting Nate, who is already

delinquent in his child support payments, does Bernice have any way out?

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