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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. Id. at
190.
In the present case, petitioner did not have custody of
Paige at all during 2001 and therefore cannot be deemed to be the
custodial parent for purposes of section 152(e). As the
noncustodial parent, petitioner is not entitled to the claimed
dependency exemption deductions unless he complied 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. Sulecki. Petitioner did not attach such a
declaration or Form 8332 to his return, and accordingly he is not
entitled to the dependency exemption deduction for Paige for
2001.
Petitioner nevertheless argues that he is current in his
obligations regarding child support and that he is entitled to
the dependency exemption deductions. The Court is not
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