In Wassif. v. Wassif, 77 Md. App. 750, 551 A.2d 935 (1989), Patricia Lynn Wassif (the "mother") petitioned to alter the Circuit Court for Anne Arudel County's judgment of absolute divorce, which, in part, ordered that Anis M. Wassif (the "father") would be entitled to claim one of the couple's three minor children as a dependent on his income tax returns. Id. at 753-54. On appeal, the mother argued before this Court that the circuit court lacked jurisdiction to order a custodial parent to execute a waiver of his or her presumptive right to the tax dependency exemption provided by Section 152(e) of the Internal Revenue Code. Id. at 759. Rejecting her argument, we noted that "the legislative history of the 1984 amendment indicates that the purpose of the new law was to relieve the IRS of acting as the mediator in disputes between parents over exemptions. Up to that time, the IRS had been involved in numerous factual disputes between divorced parents over which parent provided more support for a child. The new statute was meant to address the desire of the IRS not to get involved in such factual disputes where it had very little, if anything, to gain by the outcome." Id.