- 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