I posed this question in misc.legal.moderated and they said it was really more a tax question then a legal one and better posted here. Hope someone here can help.
On my friends divorce agreement it states that the tax refund that he and his now exwife filed jointly be dispursed with her getting 2/3rds and him the remaining 1/3. As sucky as it is giving her the majority of the refund it was the only way he could get her to sign the agreement. But thats not the issue. There is a clause in the stipulation pertaining to the disbursement of the tax refund that. The quote is below:
"If any additional tax liabilities or interest is accrued by no fault of either party then that sum is to be included in the final disbursement amounts".
The reason for this question is, my friend paid the filing fees for the taxes out of his pocket which amounted to $337. Can the tax return filing fees be considered a tax liability and therefore is he entitled to take the filing fees off the top as reimbursment before dividing up the remainder of the refund? Or will he simply have to eat it?
Thanks in advance, Adam