Jeffrey Scott and Nancy J. Robb - Page 6

                                        - 5 -                                         
               Pursuant to the regulations, the Commissioner promulgated              
          Form 8332, Release of Claim to Exemption for Child of Divorced or           
          Separated Parents.  Form 8332 instructs a taxpayer to furnish (1)           
          the names of the children for whom exemption claims were                    
          released, (2) the current and future 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 Social Security number of the               
          parent claiming the exemption.  See Miller v. Commissioner, 114             
          T.C. 184, 190 (2000), affd. on another issue sub nom. Lovejoy v.            
          Commissioner, 293 F.3d 1208 (10th Cir. 2002).  The regulations              
          provide that if Form 8332 is not used, a statement conforming to            
          the substance of Form 8332 must be submitted.  See sec. 1.152-              
          4T(a), Q&A-3, Temporary Income Tax Regs., supra.  The regulations           
          further provide that a noncustodial parent may claim the                    
          exemption for a dependent child “only if the noncustodial parent            
          attaches to his/her income tax return for the year of the                   
          exemption a written declaration from the custodial parent stating           
          that he/she will not claim the child as a dependent for the                 
          taxable year beginning in such calendar year.”  Id.                         
               In Miller v. Commissioner, 114 T.C. at 186, the order of               
          final divorce granted custody of the children to the wife, but              
          provided that  the husband “shall claim both of [the] children on           

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