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Unfortunately, the fact that an IRS publication is unclear or
inaccurate does not help the taxpayer. Well-established
precedent confirms that taxpayers rely on such publications at
their peril. Administrative guidance contained in IRS
publications is not binding on the Government, nor can it change
the plain meaning of tax statutes. See Johnson v. Commissioner,
620 F.2d 153 (7th Cir. 1980), affg. T.C. Memo. 1978-426 (Tax
Information on Individual Retirement Savings Programs); Carpenter
v. United States, 495 F.2d 175 (5th Cir. 1974) (Tax Guide for
9(...continued)
preparing 1993 returns). None of these publications states how
the signature requirement referenced earlier in the publications
applies to the decree or agreement. In contrast, in Publication
504, Divorced or Separated Individuals, (for use in preparing
1994 returns) the IRS revised its guidance to taxpayers to
clarify that the decree or agreement on which the noncustodial
parent relies must contain the signature of the custodial parent:
Noncustodial Parent
Similar statement. If your divorce decree or
separation agreement made after 1984 unconditionally
states that you can claim the child as your dependent,
you can attach to your return copies of the following
pages from the decree or agreement instead of Form
8332:
1) The cover page (write the other parent’s social
security number on this page),
2) The page that unconditionally states you can claim
the child as your dependent, and
3) The signature page with the other parent’s
signature and the date of the agreement.
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