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Orders do not list the years for which the dependency exemptions
were released, and they do not bear either the signature of the
custodial parent, Ms. Miller, or her Social Security number.
In order for a document to qualify as a statement conforming
to the substance of Form 8332, it must contain substantially the
same information required by Form 8332. In particular, the
document must satisfy the signature requirement of section
152(e)(2). The signature of the custodial parent is critical to
the successful implementation of Congress’ plan to eliminate
support-based disputes regarding dependency exemptions and to
simplify the rules regarding when a noncustodial parent may claim
the dependency exemptions for his or her children.
It is beyond debate that Ms. Miller did not sign the
Permanent Orders. The Permanent Orders were executed by the
State court judge and also were signed by petitioners’ counsel
signifying their approval as to form. Section 152(e)(2)
requires the signature of the custodial parent. We must examine,
therefore, whether either the execution of the Permanent Orders
by the State court judge or the signing of the Permanent Orders
by Ms. Miller’s counsel as to form satisfies the signature
requirement of section 152(e)(2).
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