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At trial, petitioner admitted that he was Shane’s
noncustodial parent during the year in issue.3 In 2001, Shane
resided with Laurie in South Olympia where he attended high
school. At various times throughout the year, however, Shane
would freely visit petitioner in Tacoma, which was approximately
25 miles north of Olympia. When asked by the Court whether
Laurie was employed or unemployed in 2001, petitioner replied:
“Honestly and truthfully, I don’t know.”
Petitioners timely filed a joint Federal income tax return
for 2001. On their return, petitioners claimed a dependency
exemption deduction and a child tax credit for Shane.
Petitioners attached a copy of the order to their return.
In the notice of deficiency, respondent disallowed
petitioners’ claimed dependency exemption deduction and child tax
credit for Shane because:
there is a stipulation in the Child Support Agreement.
When there is a stipulation the custodial parent must
sign a Form 8332 Release of Claim of Exemption for
Child of Divorced or Separated Parents.
Petitioners timely filed a petition with this Court
challenging the notice of deficiency. In the petition,
petitioners state: “ENTITLEMENT TO RELIEF - The Court Order from
3 In this opinion, we refer to the parent having physical
custody for the greater part of the year as the custodial parent
and to the parent who is not the custodial parent as the
noncustodial parent. See sec. 152(e).
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Last modified: May 25, 2011