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understanding of the return preparer. Mr. McNichol was also
unfamiliar with Form 8332. Mrs. McNichol testified at trial and
corroborated the testimony of Mr. McNichol. There is no
indication from the record that Mr. McNichol or anyone else
threatened or applied pressure on petitioner to sign the Form
8332. While their relations with each other were obviously
strained, the Court is satisfied that petitioner signed the
document without any threat or intimidation by her former spouse.
Petitioner did not sign the form under duress. In King v.
Commissioner, 121 T.C. 245, 253 (2003), where the former spouse
challenged the validity of the Form 8332, the Court noted: “it
was Mrs. King’s duty to make the appropriate inquiries before she
signed the Form 8332 permanently releasing her claim to exemption
deductions * * *, and we will not ignore the properly executed
form because she now contends that she did not intend to release
her claim for the years in issue.” Respondent, therefore, is
sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011