Question: Ryan and Heather are divorced and did not live together at any time during the year. They have one child together, Kaylee, who they have shared custody and placement of. Together they provide all of Kaylee’s support. Both Ryan and Heather meet the requirements to claim Kaylee as a qualifying child, but since Ryan has her more nights during the year, he is the custodial parent. Under the terms of their divorce agreement, Ryan uses Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, to release his claim so that Heather can claim Kaylee. Ryan does not have any other dependents. Can he still claim Kaylee as a dependent for purposes of the earned income credit?

Answer: Yes. Although Ryan released his claim to Kaylee so that Heather could claim her as a dependent, this release only allows Heather to claim Kaylee for purposes of the child tax credit. It does not prevent Ryan from claiming Kaylee as a dependent for purposes of the earned income credit, the child and dependent care credit, the income exclusion for dependent care assistance benefits, or the head of household filing status, if he otherwise qualifies to claim those benefits.

Taxposium is just a few short weeks away, and we couldn’t be more excited to welcome attendees to Orlando! If you’re local, there’s still time to register: taxposium.com.

To help you prepare for all of the fun, we wanted to share a few time-tested tips and tricks from our event team to consider before you head out!

Before you leave

Don’t forget your business cards and a sweater! Temperatures within the meeting rooms at the hotel can be unpredictable. Be sure to pack something to wear if you plan on getting your headshot taken at the booth in the Expo Hall.

Where to go

The event is at the Walt Disney World Dolphin, 1500 Epcot Resorts Blvd. The property offers many amenities, and we encourage you to browse the website.

When you arrive

Everyone who is attending any part of this year’s Taxposium needs to stop by the NATP registration desk to pick up your badge. We highly recommend doing this between 3:00 p.m. and 6:00 p.m. on Sunday. The NATP desk is located right off of the hotel lobby in the Convention Foyer.

Event help

We hope you’re as excited as we are about Taxposium. NATP staff will be available each day at the registration desk. Look for our NATP nametags. We value inclusion and access for all participants and, when possible, are pleased to provide reasonable accommodations for this event.

Event highlights

Welcome Reception

After a day of soaking up the tax knowledge rays on Monday, it’s time to celebrate with a cocktail, indulge in hors d’oeuvres, enjoy entertainment and mingle with exhibitors.

Case Consultations

The Taxpayer Advocate Service will be taking appointments in the Expo Hall and holding case consultations in a private room. Attendees are limited to one case per appointment and will generally need a signed power of attorney to talk specifics.

Headshot Booth

Get your professional headshot taken during one of the breaks on Tuesday or Wednesday. Thank you to our sponsor, TaxAct Professional.

Tech Demos

Don’t miss the chance to hear from vendors about the latest in technology that will enhance your business. See the app for a schedule of exhibitors.

Zen Den

If you need a calm, quiet place to catch your breath, this room has comfortable seating, a calming atmosphere and privacy for nursing mothers. Please refrain from cell phone use.

Lounge

Located in the heart of the Expo Hall, enjoy comfortable seating and a welcoming atmosphere in the lounge. This is a great place to meet friends during breaks.

See you at the Walt Disney World Dolphin!

On Friday, the U.S. Supreme Court released two opinions limiting the power of federal agencies like the IRS to interpret ambiguous statutes and handed that power to the federal courts. Until the Supreme Court issued those opinions Friday, U.S. courts were required to defer to the decisions of administrative agencies when interpreting ambiguously worded statutes. Now, courts are free to disregard rules provided by federal agencies and interpret federal statutes as they see fit.

The IRS was not directly involved in either case and it was not specifically mentioned in the decisions, but most observers believe the IRS is among the “agencies” that will be directly impacted by court’s rulings. As a result, the decisions are likely to restrict the IRS’s rulemaking powers going forward, but it will take some time to sort out the extent of those restrictions. Additionally, because courts are no longer required to accept IRS readings of statutes, the decisions could also limit taxpayers’ reliance on IRS regulations in court.

Friday’s decisions in Relentless v. Department of Commerce and Loper Bright Enterprises v. Raimondo overturned the high court’s 1984 decision in Chevron v. Natural Resources Defense Council, which gave rise to what is known as the “Chevron doctrine.” Under that doctrine, when a statute did not directly address a question, federal courts were required to uphold any reasonable interpretation by a federal agency. The Chevron doctrine is regularly cited in federal court cases challenging the IRS’s application of the Tax Code in situations not specifically addressed in the text.

The Relentless and Loper Bright Enterprises decisions were both authored by Chief Justice John Roberts, who found Chevron deference to be inconsistent with the Administrative Procedure Act (APA). The APA sets out the procedures federal agencies must follow when taking action and allows federal courts to review that action. Roberts observed that the statute directs courts to decide legal questions using their own judgment. He concluded that the APA “makes clear that agency interpretations of statutes – like agency interpretations of the Constitution — are not entitled to deference.” As a result, courts have responsibility for ensuring that the laws “mean what the agency says.”

NATP will continue monitoring the impact the Supreme Court’s ruling will have on the IRS and provide updates on any changes that could affect our members’ tax practices.