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Section 152(e)(2) and the corresponding regulations require,
unequivocally, that the signature of the custodial parent be
attached to the return of a noncustodial parent claiming a
dependency exemption, regardless of the form or nature of the
documentation attached to the return. It appears from the record
that petitioner failed to comply fully with the instructions in
the aforementioned IRS publications. Thus, not only did
petitioner fail to satisfy the statutory requirements of section
152(e)(2), but also he failed to satisfy the requirements of the
IRS publications upon which he contends he relied.
Finally, petitioner contends that he should be allowed to
claim the dependency exemptions because he provided over half of
the three children's support in 1994, 1995, and 1996. Petitioner
failed to produce any evidence to show that he provided over half
of the support for any of his three children in 1994, 1995, and
1996. Petitioner acknowledged that Ms. Mosley and the children
were receiving some measure of financial assistance from Aid to
Families with Dependent Children (AFDC); however, he did not
produce evidence of the amount of support provided by AFDC.
Additionally, petitioner failed to produce evidence of either the
total amount of support he provided for any of the three children
during the years at issue, or the total amount of support
provided for any of the three children from all sources during
the years at issue.
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Last modified: May 25, 2011