- 6 -
filled in on Form 8332, and (2) Mr. DiGuilio dated Form 8332 in
his own handwriting.
We note initially, however, that it is unclear whether
petitioner argues that she did not execute Form 8332. While she
does not deny that she executed the form and admits that the
signatures on the form “looks like my signature”, she also
testified that she would not have signed a form giving up the
right to claim dependency exemption deductions for her children
from 1995 to 2013, and she could not recall signing the form. On
the other hand, Mr. DiGuilio testified that she executed the
form. In spite of petitioner’s potential disclaimer of her
execution of Form 8332, we find that she executed the form.
To properly release a claim to a dependency exemption
deduction, section 152(e) clearly and unambiguously requires the
custodial parent to sign a written declaration with an express
statement that the custodial parent will not claim the dependency
exemption deduction. Neither the statute nor the regulations
require that the release contain the custodial parent’s Social
Security number. Furthermore, there is no requirement that the
instrument be dated by the person executing the document.
In White v. Commissioner, T.C. Memo. 1996-438, we held that
the custodial parent’s letter, attached to the noncustodial
parent’s return, was insufficient under section 152(e). The
custodial parent did not include an explicit statement that she
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011