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the parent having custody for a greater portion of the calendar
year. Respondent agrees that petitioner met that requirement.
The “noncustodial parent” is allowed to claim the dependency
exemption deductions if one of three statutory exceptions in
section 152(e) applies. If an exception applies, the
“noncustodial parent” (in this case, Mr. McNichol) is treated as
providing over half of a child’s support. This case focuses on
section 152(e)(2), the exception that is at issue here.
Section 152(e)(2) provides, if “the custodial parent signs a
written declaration”, that such custodial parent will not claim
such child as a dependent, and the noncustodial parent attaches
such written declaration to the noncustodial parent’s return for
the taxable year, the noncustodial parent is entitled to the
dependency exemption deduction for that year.
The “written declaration” is embodied in Form 8332. That
form consists of two parts, Part I, which is for the release of
the dependency exemption for the “current year”, and Part II
applies to releases for “future years”. Both parts (if
applicable) must be signed by the custodial parent releasing the
exemptions, and each part requires the year or years (in the case
of Part II) to which the exemption is released and the names of
the dependents.
In this case, Mr. McNichol and his spouse attached to their
1999 Federal income tax return a completed Form 8332, purportedly
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