Cheryl J. Miller - Page 11




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                  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.                                                                           





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