Cheryl J. Miller - Page 20




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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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Last modified: May 25, 2011