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of Claim to Exemption for Child of Divorced or Separated Parents,
executed by Ms. Brissett. Petitioner asked Ms. Brissett to sign
a Form 8332 for the taxable year 2000, but she refused to do so.
Respondent, in a notice of deficiency dated April 23, 2002,
disallowed the deduction for dependency exemptions for
Jacquelynne and Dominic for the 2000 taxable year.
OPINION
As the return for 2000 was filed after July 22, 1998,
section 7491(a) is applicable. Petitioner did not assert nor
present evidence or argument that he satisfied the requirements
of section 7491(a). We conclude that resolution of the issue
whether petitioner is entitled to the deduction for dependency
exemptions does not depend upon who has the burden of proof.
A taxpayer may be entitled to claim as a deduction an
exemption amount for each of his or her dependents. Sec. 151(c).
An individual must meet the following five tests in order to
qualify as a dependent of the taxpayer: (1) Support test, (2)
relationship or household test, (3) citizenship or residency
test, (4) gross income test, and (5) joint return test. Secs.
151 and 152. If the individual fails any of these tests, he or
she does not qualify as a dependent.
As to the support test, a taxpayer generally must provide
more than half of a claimed dependent’s support for the calendar
year in which the taxable year of the taxpayer begins. Sec.
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Last modified: May 25, 2011