Brooks Edward Omans and Tonya Renee Omans Rateau - Page 5

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               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.                                                                  





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