- 4 -
On their 1998 Federal income tax return, petitioners claimed
dependency exemption deductions and child tax credits for
petitioner’s two children from his marriage to Ms. Johnmeyer and
attached a copy of the divorce decree and the settlement
agreement to the return.5 Respondent notified petitioners by
letter dated April 18, 2000, that their 1998 return was under
examination due to the claimed dependency exemption deductions
and child tax credits. Ms. Johnmeyer also claimed dependency
exemption deductions for the two children when she jointly filed
a Form 1040, U.S. Individual Income Tax Return, for the taxable
year 1998, with her current husband, Donald Hicks.6
After the examination of their 1998 return, respondent
issued petitioners a 30-day letter disallowing the claimed
dependency exemption deductions and child tax credits.
Petitioners then timely filed a protest letter, and their case
4(...continued)
Circuit Court of Greene County stating that his child support
obligation was current.
5 Petitioner was prepared to testify that he has claimed
dependency exemption deductions for his two children for every
year from 1993 through 1997. The record does not state whether
or not a written declaration regarding the custodial parent’s
waiver of the exemptions was attached to those returns. Each
taxable year stands on its own and must be separately considered.
Pekar v. Commissioner, 113 T.C. 158, 166 (1999). Respondent is
not bound in any given year to allow the same treatment permitted
in a previous year. Id.
6 The record is unclear as to when exactly Ms. Johnmeyer
remarried.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011