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the substance of that form. Miller v. Commissioner, 114 T.C.
184, 189 (2000); sec. 1.152-4T(a), Q&A-3, Temporary Income Tax
Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984). Form 8332 requires
the following information: (1) The name of the child or children;
(2) the applicable tax year or years; (3) the custodial parent’s
signature and the date of signature; (4) the custodial parent’s
Social Security number; (5) the noncustodial parent’s name; and
(6) the noncustodial parent’s Social Security number. “The
exemption may be released for a single year, for a number of
specified years (for example, alternate years), or for all future
years, as specified in the declaration.” Sec. 1.152-4T, Q&A-4,
Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984).
In the instant case, petitioner admits that he was Shane’s
noncustodial parent during the taxable year 2001. It follows,
therefore, that petitioners may be entitled to the dependency
exemption if they attached to their 2001 tax return a written
declaration as required under section 152(e)(2). Petitioners
contend that the order, which they attached to their 2001 tax
return, constitutes a written declaration under Boltinghouse v.
Commissioner, T.C. Memo. 2003-134. Accordingly, we must decide
whether the order constitutes a written declaration under section
152(e)(2).
In Boltinghouse v. Commissioner, supra, the taxpayers
attached to their return a copy of a separation agreement, which
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