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a completed Form 8332 or otherwise conform to the substance of
Form 8332. Sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs.,
supra. The exemption may be released for a single year, for a
number of specified years, or for all future years, as specified
in the declaration. Sec. 1.152-4T(a), Q&A-4, Temporary Income
Tax Regs.
Petitioner attached a statement and “a copy of the
applicable pages of the divorce decree” to his 1999 income tax
return. Petitioner, the noncustodial parent, claimed the
dependency exemptions for his minor children for the year in
issue pursuant to a provision in the divorce decree, which stated
that petitioner “is awarded the tax deduction for the children
for which support is being paid until such time as Respondent
[Ms. Burke] can provide evidence that her direct contribution to
their support exceeds that of Petitioner, determination to be
based on IRS guidelines.”
Petitioner claims that his statement (including the
attachment) constitutes a declaration which conforms to the
substance of Form 8332. Respondent’s position is that the
statement does not conform to the substance of Form 8332. We
agree with respondent.
We hold that petitioner is not entitled to claim the
exemptions in question because the statement does not state
unconditionally that Ms. Burke will not claim the children as
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Last modified: May 25, 2011