- 6 -
of signature; (3) the custodial parent’s Social Security number;
(4) the noncustodial parent’s name; and (5) the noncustodial
parent’s Social Security number.
Petitioner argues that he attached a copy of the December 2,
1997, decision to his return and thus met the requirements of
section 152(e)(2). Respondent argues that the decision was not
attached to petitioner’s return, and, in the alternative, even if
the decision had been attached to the return, that it does not
meet the requirements of section 152(e)(2) because (a) the
decision is conditional, (b) the decision does not state with
specificity the applicable tax year or years for which petitioner
is entitled to the dependency exemption, and (c) the decision is
neither signed by the custodial nor noncustodial parent and as
such does not satisfy the statutory requirements of section
152(e)(2).
Upon the basis of the record, this Court finds that
petitioner has not shown that he attached the decision to his
1998 Federal income tax return as required by section
152(e)(2)(B). However, even if petitioner had proven that the
decision was attached to his 1998 Federal income tax return, this
Court finds that the decision does not meet the requirements of
section 152(e)(2).
In the instant case, petitioner admits that he was Everton
and Aldwyn’s noncustodial parent during the taxable year 1998.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011