Ronald Lewis Boulden - Page 7

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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               
               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                
               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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