- 11 -
The issue regarding the dependency exemptions was raised by
Ms. Miller in a motion for leave to amend her petition shortly
before trial. Ms. Miller has the burden of proof regarding her
entitlement to the dependency exemptions in her case. See Rule
142(a). In Mr. Lovejoy's case, respondent moved to amend his
answer to assert protectively that if Ms. Miller was entitled to
claim the dependency exemptions, Mr. Lovejoy was not. Therefore,
respondent bears the burden of proving that Mr. Lovejoy is not
entitled to the dependency exemptions. See id.
We accept Mr. Lovejoy's testimony that he attached a copy of
the relevant portions of the Permanent Orders to his income tax
returns for the years at issue. We still must decide, however,
whether attaching the Permanent Orders to Mr. Lovejoy's tax
returns satisfied the requirements of section 152(e)(2) and
section 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., supra.
The answer to the question depends upon whether the Permanent
Orders qualify as a "written declaration" signed by Ms. Miller
confirming that she will not claim the dependency exemptions with
7(...continued)
order to file electronically, a taxpayer must sign and file Form
8453, U.S. Individual Income Tax Declaration for Electronic
Filing, and transmit it with other paper documents that cannot be
filed electronically. Form 8453 must be received by the Internal
Revenue Service (IRS) before any electronically filed return is
complete. See Rev. Proc. 94-11, 1994-1 C.B. 557, 558. Form 8453
for 1994 and the attachments to it were not made a part of the
record at trial.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011