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generally is treated as having provided over half of the child’s
support, regardless of which parent actually provided the
support. Id. One exception to this special rule exists which
entitles the noncustodial parent to the dependency exemption
deduction. Sec. 152(e)(2). For the exception to apply, the
custodial parent must sign a written declaration releasing his or
her claim to the deduction, and the noncustodial parent must
attach the declaration to his or her tax return. Id. Language
in a divorce decree purportedly giving a taxpayer the right to an
exemption deduction does not entitle the taxpayer to the
deduction in the absence of the signed, written declaration
required by the statute. Miller v. Commissioner, 114 T.C. 184
(2000), affd. sub nom. Lovejoy v. Commissioner, 293 F. 3d 1208
(10th Cir. 2002).
Petitioner admits that he is the noncustodial parent in this
case. Because petitioner did not attach to his return a written
declaration signed by his former wife, he is not entitled to the
dependency exemption deduction. Secs. 151 and 152. We note
that we do not question petitioner’s support of Alexis; whether
or not he supported her, the declaration must be attached to the
return. Id.
Petitioner nevertheless argues that he is entitled to the
deduction pursuant to the filing instructions issued by the
Internal Revenue Service. Petitioner points to a flowchart on
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