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declaration is attached to the return of the noncustodial parent,
see sec. 152(e)(2)(B). Form 8332 incorporates the statutory
requirement; Form 8332 is valid only when signed by the custodial
parent. By signing the document, the custodial parent
affirmatively consents to the release of the dependency exemption
to the noncustodial parent.
In this case, Mr. Lovejoy did not attach Form 8332 to his
Federal income tax returns for 1993 or 1994. In fact, he did not
even ask Ms. Miller to sign Form 8332. Instead, he attached
portions of the Permanent Orders to his returns. As a result,
unless the Permanent Orders qualify as a statement conforming to
the substance of Form 8332, see sec. 1.152-4T(a), Q&A-3,
Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984),
Mr. Lovejoy has not satisfied the requirements of either section
152(e)(2) or the applicable regulation. We turn, therefore, to a
review of the Permanent Orders.
The Written Declaration Requirement: Are the Permanent Orders a
Statement Conforming to the Substance of Form 8332?
Comparing the Permanent Orders with Form 8332 reveals
several differences between the two documents. Form 8332
requires a taxpayer, among other things, to furnish the years for
which the claims were released, the signature of the custodial
parent, the date of that signature, and the Social Security
number of the custodial parent. By contrast, the Permanent
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