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The regulations promulgated with respect to section 152(e)
are temporary.3 Section 1.152-4T(a), Q&A-3, Temporary Income Tax
Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984), provides:
A noncustodial parent may claim the exemption for a
dependent child only if the noncustodial parent attaches to
his/her income tax return for the year of the exemption a
written declaration from the custodial parent stating that
he/she will not claim the child as a dependent for the
taxable year beginning in such calendar year. The written
declaration may be made on a form to be provided by the
Service for this purpose. * * *
Pursuant to the authority granted by the regulations, the
Commissioner promulgated Form 8332. Form 8332 instructs a
taxpayer to furnish (1) the names of the children for whom
exemption claims were released, (2) the current and future years
for which the claims were released, (3) the signature of the
custodial parent confirming his or her consent, (4) the Social
Security number of the custodial parent, (5) the date of the
custodial parent’s signature, and (6) the name and Social
Security number of the parent claiming the exemption. See Miller
v. Commissioner, 114 T.C. 184, 190 (2000).
Petitioner argues that Form 8332 was not a valid release of
her claim to the dependency exemption deductions for essentially
two reasons: (1) Petitioner’s Social Security number was not
3 Temporary regulations are entitled to the same weight as
final regulations. See Peterson Marital Trust v. Commissioner,
102 T.C. 790, 797 (1994), affd. 78 F.3d 795 (2d Cir. 1996); Truck
& Equip. Corp. v. Commissioner, 98 T.C. 141, 149 (1992); see also
LeCroy Research Systems Corp. v. Commissioner, 751 F.2d 123, 127
(2d Cir. 1984), revg. on other grounds T.C. Memo. 1984-145.
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