Taxes, Money and Emotion

Tax Day and a full moon, what a combination.  I hope everyone has either filed their taxes or requested an extension.  Tax time is always interesting here in the trenches.  When people aren't divorced yet, do they file together or separately?  If they file separately, who claims the children?  The house?  Every year, for at least one couple, they both do, and the IRS isn't happy.  After the divorce, someone claims the children when they shouldn't. 

Today, however,  I think I came across the most incredible tax maneuver ever.  The couple has been divorced for numerous years.  The husband has been paying alimony.  He has now decided that he should never have been paying alimony, because he thinks the ex-wife was ineligible by the terms of their agreement.  He's asked the court to modify/terminate his alimony retroactive to the day it started.  Yes, he's really mad at her, for reasons unrelated to the payment of alimony.  Let's follow this to its logical conclusion, shall we?  If he wins, he'll get a judgment for the back alimony.  He will also have to refile his last few years of taxes, claim the income he deducted because it was paid as alimony, and then pay taxes on it.  Oh, did I forget, penalties too?  And attorney's fees?  I figure he comes out behind even if he wins, which he won't.  I wonder if it would be worth it.  I'm not going to let him find out, I'm just wondering.   It continually amazes me what people will do when they're angry.  I guess when they stop amazing me, I'll get out of the trenches.