William Allen Gilbert - Page 5

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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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