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liability for the tax deficiency at issue. We find that the
burden of proof does not shift to respondent because petitioner
has failed to comply with the requirements of section 7491(a)(1).
Section 151(c)(1) allows a taxpayer to claim an exemption
deduction for each qualifying dependent as defined in section
152. Section 152(a)(1) defines a “dependent” to mean a son or
daughter of the taxpayer if over half of the child’s support was
received from the taxpayer or is treated under section 152(e) as
received from the taxpayer.
Section 152(e) provides a special rule in the case of a
child of divorced parents. Section 152(e)(1) provides that, if
the child receives over half of his support from his parents and
he or she is in the custody of one or both of his parents for
more than half of the year, then the child is treated as
receiving over half of his support from the custodial parent.
Because Ms. Clay was awarded custody of Junior in the 1986
divorce decree, she is the custodial parent. Sec. 1.152-4(b),
Income Tax Regs.
Pursuant to section 152(e)(2), the child is treated as
receiving over half of his or her support from the noncustodial
parent only if the custodial parent signs a written declaration
that the custodial parent will not claim the child as a dependent
and the noncustodial parent attaches the declaration to the
noncustodial parent’s return. The declaration required by
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Last modified: May 25, 2011