- 8 -
form." Sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49
Fed. Reg. 34459 (Aug. 31, 1984).2
Form 8332 is the IRS form intended to satisfy section
152(e)(2), and this form requires (1) names of the children for
which exemption claims were released, (2) years for which the
claims were released, (3) signature of the custodial parent,
(4) Social Security number of the custodial parent, (5) date of
signature, and (6) name and Social Security number of the parent
claiming the exemption. The Forms 8332 that petitioner attached
to his returns for the years at issue were not signed by Ms.
Mosley. Nor did he attach to those returns any written
statements that were signed by Ms. Mosley and which would, in
substance, comply with the requirements of section 152(e)(2).
Because petitioner attached to his returns Forms 8332 that were
not signed by Ms. Mosley as required by section 152(e)(2),
respondent did not accept these Forms 8332, and disallowed the
dependency exemptions for each year. Petitioner testified that
he was unable to procure Ms. Mosley's signature because he had no
idea of her whereabouts at the times he filed his respective
returns. The provisions of section 152(e)(2) have not been
2
The Court notes that temporary regulations have binding
effect and are entitled to the same weight as final regulations.
See Peterson Marital Trust v. Commissioner, 102 T.C. 790, 797
(1994), affd. 78 F.3d 795 (2d Cir. 1996); Truck & Equip. Corp. v.
Commissioner, 98 T.C. 141, 149 (1992); see also LeCroy Research
Sys. Corp. v. Commissioner, 751 F.2d 123, 127 (2d Cir. 1984),
revg. on other grounds T.C. Memo. 1984-145.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011