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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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