- 4 -
ACCORDING TO THE DOCUMENT YOU SENT US [the agreement],
YOU COULD CLAIM YOUR CHILD SAMANTHA AS A DEPENDENT
UNTIL SHE WAS 18 YEARS OLD. SINCE SHE IS 20 NOW, * * *
WE CAN’T ALLOW YOU HER DEPENDENT EXEMPTION.
During the relevant year, Samantha was a full-time student
at the University of Miami, where she lived on campus. When not
living at school, Samantha lived with her mother. Samantha never
lived with petitioner during 1999.
Discussion
1. Dependency Exemption Deduction for Samantha
Respondent determined that the agreement allowed petitioner
to claim Samantha as his dependent only until her 18th birthday.
Respondent abandoned this determination on brief. Respondent’s
sole argument on brief is that petitioner may not claim Samantha
as a dependent because petitioner did not attach a copy of the
agreement to his 1999 return.
We reject respondent’s argument. Although petitioner’s 1999
return as electronically filed may not have included a copy of
the agreement, respondent received the agreement shortly
thereafter and in fact considered that agreement to be part of
petitioner’s return. In fact, respondent even relied upon the
agreement in arriving at the determination set forth in the
notice of deficiency. We reverse respondent’s determination as
to this issue.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011