Jeffrey S. Lindquist - Page 7




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          (Aug. 31, 1984); see Miller v. Commissioner, 114 T.C. 184, 188-             
          189 (2000), affd. on another ground sub nom. Lovejoy v.                     
          Commissioner, 293 F.3d 1208 (10th Cir. 2002).  The declaration              
          required under section 152(e)(2) must be made either on a                   
          completed Form 8332 or on a statement conforming to the substance           
          of Form 8332.  Miller v. Commissioner, supra at 189.                        
               Form 8332 requires a taxpayer to furnish (1) the names of              
          the children for which exemption claims were released, (2) the              
          years for which the claims were released, (3) the signature of              
          the custodial parent confirming his or her consent, (4) the                 
          Social Security number of the custodial parent, (5) the date of             
          the custodial parent’s signature, and (6) the name and the Social           
          Security number of the parent claiming the exemption.  Miller v.            
          Commissioner, supra at 190.                                                 
               Petitioner did not comply with the provisions of section               
          152(e)(2) and the regulations thereunder by attaching to his                
          return a written declaration or Form 8332 executed by Ms.                   
          Lindquist.  Petitioner, as a noncustodial parent, is not entitled           
          to the dependency exemption for Justin for the 1998 taxable year.           
               Petitioner nevertheless argues that he is current in his               
          child support obligation and that, under the terms of the Marital           
          Termination Agreement and divorce decree, he is entitled to the             
          dependency exemption.  He further points out that it is                     
          unrealistic for him, as a resident of Pennsylvania, to return to            






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