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Regs., 49 Fed. Reg. 34459 (Aug 31, 1984).2 Petitioner, as a
noncustodial parent, failed to provide a Form 8332 or any other
written declaration to establish that his former wife waived her
right to the dependency exemption deductions with respect to the
children. We hold that petitioner is not entitled to the
dependency exemption deductions. See McCarthy v. Commissioner,
T.C. Memo. 1995-557; Ferguson v. Commissioner, T.C. Memo. 1994-
114.3
Earned Income Credit
Section 32(a) generally provides eligible individuals with
an EIC against their income tax liability. An “eligible
individual” is defined as an individual who has a “qualifying
child” for the taxable year. Sec. 32(c)(1)(A)(i). As relevant
herein, a “qualifying child” must satisfy a residency test. Sec.
32(c)(3)(A)(ii) provides that the “qualifying child” must have
“the same principal place of abode as the taxpayer for more than
one-half” of the taxable year.
At trial, petitioner admitted that the children did not
reside with him during the 2000 taxable year. We conclude that
2 Temporary regulations are entitled to the same weight as final
regulations. See Peterson Marital Trust v. Commissioner, 102
T.C. 790, 797 (1994), affd. 78 F.3d 795 (2d Cir. 1996); Truck &
Equip. Corp. v. Commissioner, 98 T.C. 141, 149 (1992); see also
LeCroy Research Sys. Corp. v. Commissioner, 751 F.2d 123, 127 (2d
Cir. 1984), revg. on other grounds T.C. Memo. 1984-145.
3 Sec. 7491(a), concerning burden of proof, has no bearing on
the underlying substantive issues.
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