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sources of Federal Tax law are the statutes, regulations, and
judicial decisions; they do not include informal IRS
publications. See Zimmerman v. Commissioner, 71 T.C. 367, 371
(1978), affd. 614 F.2d 1294 (2d Cir. 1979). Accordingly, Dunda
may not rely on the IRS publication he reviewed as the reason he
failed to attach to his 1998 return a properly completed and
signed Form 8332 or a statement conforming to the substance of
Form 8332.
Because Dunda did not satisfy the requirements of section
152(e)(2), he and his wife are not entitled to claim the
dependency exemption deductions with respect to Charles and
Daniel for 1998. Because Cramer is the custodial parent and
Cramer did not expressly release the dependency exemptions with
respect to Charles and Daniel for 1998, Cramer and her husband
are entitled to deduct the dependency exemptions for Charles and
Daniel for 1998.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for petitioners in docket No.
2341-02S.
Decision will be entered
for respondent in docket No.
2644-02S.
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Last modified: May 25, 2011