- 9 - Form 8332 Mrs. King executed in 1988 did not release her claim to the exemption deductions for the years in issue. This case presents an issue that has not been squarely addressed by the Court.5 Additionally, it appears that the Commissioner has at times taken inconsistent positions on the matter.6 Resolution of the issue requires us to interpret the language of section 152(e)(1). In interpreting a statute, our purpose is to give effect to Congress’s intent. Ewing v. Commissioner, 118 T.C. 494, 503 (2002). Usually, the plain meaning of the statutory language is conclusive. United States v. Ron Pair Enters., Inc., 489 U.S. 5In Hughes v. Commissioner, T.C. Memo. 2000-143, and Brignac v. Commissioner, T.C. Memo. 1999-387, we applied, without discussion of this point, sec. 152(e)(1) to parents who had never married each other. It does not appear that the Commissioner argued in those cases that the statute did not apply. 6On brief, respondent explained that his current position is based on a Litigation Guideline Memorandum issued in 1999. Chief Counsel Advice 1999-49-033 (Dec. 10, 1999). However, the Commissioner previously issued a Field Service Advisory in 1997 taking the same position. Field Service Advice 1997392 (Apr. 2, 1997). The 1997 advisory stated that a copy of then-current training materials reflected the position taken in 1990 that the special support test did not apply to parents who have never married each other, and that the Commissioner’s opinion had not changed. However, in 1996 the Commissioner issued a Field Service Advisory concluding that the special support test under sec. 152(e)(1) could apply to parents who had never married each other. Field Service Advice 1996442 (Apr. 22, 1996). Additionally, the version of the Form 8332 provided by the Commissioner from December 1987 until December 2000 did not state that the special support test did not apply to parents who had never married each other.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011