- 4 -
(B) the noncustodial parent attaches such written
declaration to the noncustodial parent’s return for the
taxable year beginning during such calendar year.
The Internal Revenue Service prescribed Form 8332, Release
of Claim to Exemption for Child of Divorced or Separated Parents,
as the appropriate form in which the noncustodial parent may
satisfy the written declaration requirement of section 152(e)(2).
See Miller v. Commissioner, 114 T.C. 184, 190 (2000), affd. on
another ground sub nom. Lovejoy v. Commissioner, 293 F.3d 1208
(10th Cir. 2002); sec. 1.152-4T(a), Q&A-3, Temporary Income Tax
Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984).3 Regardless of the
fact that petitioner paid monthly child support for his children,
petitioner 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. 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. 1994-114.4
3 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.
4 Sec. 7491(a), concerning burden of proof, has no bearing on
the underlying substantive issues.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011