Lawrence Patrick O'Brien - Page 6

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          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 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 Ms. O’Brien to           
          his return.  See sec. 152(e)(2)(A) and (B).  No such written                
          declaration has since been provided, and no written declaration             
          was provided at trial.  Petitioner, therefore, has not                      
          established his entitlement to the two dependency exemption                 
          deductions for the year in question.  See Paulson v.                        
          Commissioner, T.C. Memo. 1996-560.                                          
               Although the divorce decree provides that petitioner is                
          entitled to the dependency exemption deductions, it cannot by its           
          own terms determine issues of Federal tax law.  Commissioner v.             
          Tower, 327 U.S. 280 (1946); Kenfield v. United States, 783 F.2d             
          966 (10th Cir. 1986); Neal v. Commissioner, T.C. Memo. 1999-97;             
          Nieto v. Commissioner, T.C. Memo. 1992-296.  When asked whether             
          he had pursued Ms. O’Brien’s compliance with the terms of the               

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