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Pursuant to the regulations, the Internal Revenue Service
issued Form 8332, Release of Claim to Exemption for Child of
Divorced or Separated Parents, as a way to satisfy the written
declaration requirement of section 152(e)(2). Form 8332
instructs the taxpayer to provide (1) the names of the children
for whom exemption claims were released, (2) the years the claims
are released, (3) the signature of the custodial parent to
confirm their 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. If Form 8332 is not used, a
statement conforming to the substance of Form 8332 must be used.
See Miller v. Commissioner, 114 T.C. 184 (2000); sec. 1.152-
4T(a), Q&A-3, Temporary Income Tax Regs., supra.
Petitioner did not attach a written declaration, Internal
Revenue Service form, or other statement signed by the custodial
parent to his return. See sec. 152(e)(2)(A) and (B).
Petitioner, therefore, did not establish entitlement to the
dependency exemption deductions for the year in question. See
Paulson v. Commissioner, T.C. Memo. 1996-560.
Although the Judgment of Divorce provides that petitioner
may be entitled to the dependency exemption deduction, it cannot
by its own terms determine issues of Federal tax law. See
Commissioner v. Tower, 327 U.S. 280 (1946); Kenfield v. United
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Last modified: May 25, 2011