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exemption deductions. The accountant prepared a Form 8332,
Release of Claim to Exemption for Child of Divorced or Separated
Parents, by typing in the children’s names. Form 8332 has two
parts. Part I pertains to the current year and states that
petitioner “[agrees] not to claim an exemption for * * * [the
children] for the tax year 1994". Part II pertains to exemptions
for future years and states that petitioner “[agrees] not to
claim an exemption for * * * [the children] for the tax year(s)
1995 TO 2013". At Mr. DiGuilio’s behest, petitioner signed both
parts of the Form 8332, and he dated it in his handwriting. The
form is complete except that it does not state petitioner’s
Social Security number in the spaces provided.
Petitioner returned to work full time in October of 1997 and
resumed filing Federal income tax returns. For the 1998 taxable
year, petitioner claimed dependency exemption deductions for the
children and a child tax credit. She attached to her return a
written statement that she had not “authorized the use of my
children * * * to be claimed as a dependant [sic] on someone’s
tax return.” Petitioner apparently had not informed Mr. DiGuilio
of her disavowal of the Form 8332. He also claimed dependency
exemption deductions for the children for the taxable year 1998
and attached the Form 8332 to his return.
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Last modified: May 25, 2011