- 7 -
190.
In the present case, Ms. Beck had custody of Jonathan and
Jennifer for a greater portion of 1999, and she is deemed to be
the custodial parent for purposes of section 152(e). Petitioner,
as the noncustodial parent, 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. Beck. Petitioner did not attach such a
declaration or Form 8332 to his return, and accordingly he is not
entitled to the dependency exemption deductions for Jonathan and
Jennifer for the 1999 taxable year.
Petitioner nevertheless argues that he is current in his
obligations regarding child support, health insurance, and
payment for uncovered medical expenses and that, under the terms
of the Agreement, he is entitled to the dependency exemption
deductions. We are not unsympathetic to petitioner’s position.
However, we are bound by the language of the statute as it is
written and the accompanying regulations, when consistent
therewith. Michaels v. Commissioner, 87 T.C. 1412, 1417 (1986).
The Internal Revenue Code is clear as to the precise circumstance
in which a noncustodial parent becomes entitled to a dependency
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011