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testify at trial) advised Mr. McNichol of the necessity of having
a Form 8332 to attach to his 1992 return to allow him the
dependency exemption deductions of the two children for that
year. The preparer provided Mr. McNichol with a blank Form 8332,
which he was instructed to present to his former wife for her
signature. Mr. McNichol presented the form to his former wife
and, in a rather tense atmosphere, petitioner signed only Part II
of the form. Mr. McNichol did not question his former wife as to
the significance of her signature on that part of the form, and
he immediately delivered the signed blank form to his return
preparer. The return preparer expressed surprise that petitioner
signed Part II but opined to Mr. McNichol that, since Part I was
not signed, he would not be able to claim the dependency
exemption deductions for 1992. At that point, the return
preparer prepared a new Form 8332, in which the preparer
completed both Parts I and II and directed Mr. McNichol to return
and obtain petitioner’s signature for both Parts I and II. Mr.
McNichol immediately went back to his former wife with directions
that she sign both Parts I and II as required by the return
preparer. Again, in a tense atmosphere, petitioner signed both
Parts I and II of Form 8332.
In his testimony at trial, Mr. McNichol acknowledged that he
was expecting that his former wife would release the dependency
exemptions for only 1 year, 1992. That was also the
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