- 9 - conform to the substance of Form 8332 in part because it failed to include the years for which the exemption claims would be released and the Social Security numbers of either parent); Cafarelli v. Commissioner, T.C. Memo. 1994-265 (holding that the Form 8332 was not an effective release of the custodial parent’s dependency exemption in part because the noncustodial parent did not specify the year for which the exemption claims would be released). The copy of the last page of the divorce decree that the Dundas attached to their 1998 return plainly is not an effective release of Cramer’s claim to dependency exemption deductions for 1998. Dunda contends that he relied on a publication provided by the Internal Revenue Service indicating that Form 8332 was unnecessary and that the copy of the divorce decree granting him the right to claim the dependency exemption deductions was sufficient. Well-established precedent, however, states that taxpayers rely on such publications at their peril. Miller v. Commissioner, supra at 195. Administrative guidance contained in IRS publications is not binding on the Government, nor can it change the plain meaning of the tax statutes. Id. (citing Johnson v. Commissioner, 620 F.2d 153, 155 (7th Cir. 1980), affg. T.C. Memo. 1978-426; Adler v. Commissioner, 330 F.2d 91, 93 (9th Cir. 1964), affg. T.C. Memo. 1963-196)). The authoritativePage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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