In re Marriage of Svec, 2024 IL App (2d) 220461-U

In the case In re Marriage of Keri L. Svec and Donald J. Svec, designated as 2024 IL App (2d) 220461-U, the Illinois Appellate Court addressed an appeal by Donald J. Svec (the respondent) concerning a trial court's decision to modify a marital settlement agreement (MSA). The modification pertained to child tax exemptions for their minor children after two of the children reached the age of 18, making them no longer eligible for such exemptions.

Background:

- The couple had four children, with the MSA specifying that Keri L. Svec (the petitioner) would claim tax exemptions for the two older children while Donald Svec would claim the two younger children starting from the 2018 tax year.
- After the dissolution of their marriage in 2018, Keri filed a motion to modify the MSA in 2022 due to the two older children aging out of eligibility for tax claims.
- Keri argued that since she could no longer claim those two children for tax credits, the remaining two children should be reallocated for tax exemption purposes so that each parent could claim one child.

Trial Court's Ruling:

- The trial court initially denied the respondent's motions to modify child support and increase parenting time but granted the petitioner's motion to modify the MSA, allowing for the reallocation of child tax exemptions.

Appellate Court Decision:

- The Appellate Court reversed the trial court's decision, concluding that the petitioner had failed to demonstrate a substantial change in circumstances necessary for modifying the MSA.
- The Appellate Court determined that the changes anticipated regarding the ages of children were already contemplated in the MSA; therefore, they did not constitute a substantial change.
- The MSA's language clearly indicated that the taxes benefits would not be equally lasting, as the petitioner was awarded the exemptions for the older children, who would age out of those benefits first.
- The court clarified that the trial court had applied an incorrect version of Illinois law related to modifications and did not adequately consider intent or present circumstances during the initial agreement.

Ultimately, the Illinois Appellate Court ruled that the trial court's modifications were inappropriate based on the evidence and language of the MSA, concluding that the original allocation of tax exemptions should remain unchanged.