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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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