A wife gets revenge on her estranged husband for not sharing a tax refund. A couple filed a joint return claiming exemptions for their kids, the child credit and the earned income tax credit. They separated soon after that. The wife had agreed to the joint filing because she expected that she would get a portion of the tax refund, but he kept it all.
So she then filed a married-filing-separately return by April 15. The Service audited him and changed his filing status to married filing separately and nixed his earned income credit. It also denied him any dependency exemptions, since her income was higher than his. As a result, he lost the child tax credit as well. Because she timely filed a separate return by the April 15 due date, the Tax Court said that the IRS’ changes to his return were correct (Kososki, TC Summ. Op. 2014-28).