19 April 2001 Internal T.I. 2001-0069067 F - PENSION ALIMENTAIRE ACCORD ECRIT -- summary under Support Amount

In finding that the submitted documents did not constitute a “written agreement,” the Directorate stated:

[N]one of the documents submitted constitutes a contract under which the parties have agreed on the scope of the services that one of the parties is required to perform and which confers on the contractual creditor the right to demand full performance.