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Security number of the parent claiming the exemption. Id. at
190.
In the present case, petitioner and Ms. Brissett have joint
legal and physical custody of Jacquelynne and Dominic under the
terms of the separation agreement. However, for purposes of
section 152(e), the parent having custody for a greater portion
of the calendar year–-Ms. Brissett in this case--is deemed to be
the custodial parent. Petitioner, as the noncustodial parent for
purposes of section 152(e), was not entitled to the claimed
dependency exemptions unless he complied with the provisions of
section 152(e)(2) and the regulations thereunder by attaching to
his return a written declaration or Form 8332 executed by Ms.
Brissett. Petitioner did not attach such a declaration or Form
8332 to his return, and accordingly, he is not entitled to the
deduction for dependency exemptions for Jacquelynne and Dominic
for the 2000 taxable year.
Petitioner nevertheless argues that he is current in his
child support obligation and that, under the terms of the
separation agreement, he is entitled to the deduction for
dependency exemptions. We are not unsympathetic to petitioner’s
position. However, we are bound by the language of the statute
as it is written and the accompanying regulations, when
consistent therewith. Michaels v. Commissioner, 87 T.C. 1412,
1417 (1986). The Internal Revenue Code is clear as to the
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