A husband and wife have a separation agreement under which he is making monthly payments to her. I understand that such payments are treated as alimony - deductible by the payer, taxable to the payee. The husband has now violated some provision of the agreement and her lawyer is claiming that the entire agreement is now vacated and all payments revert to voluntary status, neither deductible nor taxable.
Correct? If some non-monetary provision is ignored, but the monthly checks keep coming, are they still treated as alimony - even if the agreement is declared invalid? (This matter is before a judge, so the question may eventually become moot.)