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claim the children as dependents only if one of three statutory
exceptions in section 152(e) is met. If an exception is met, the
“noncustodial parent” is treated as providing over half of a
child’s support. We focus on section 152(e)(2), the one
exception on which petitioner relies.
Section 152(e)(2) will apply if “the custodial parent signs
a written declaration” that such custodial parent will not claim
such child as a dependent, and the noncustodial parent attaches
such written declaration to the noncustodial parent’s return for
the taxable year.
A Form 8332 was provided by petitioner. Ms. James signed
the form for 1997 before other words were added. Petitioner at
trial admitted he wrote the words “98 ‘All Future Years’” after
the reference to 1997 on the Form 8332. Petitioner claimed this
was agreed to verbally, which is inconsistent with the fact that
Ms. James claimed both children for 1999.
Under the statute, the “custodial parent” must sign a
“written declaration” releasing his or her claim to the
exemption. For 1999, petitioner had no written declaration
signed by the custodial parent, Ms. James. See sec. 1.152-4T(a),
Q&A-4, Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31,
1984). Petitioner was not entitled to claim the dependency
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