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was sent to the Internal Revenue Service’s Appeals Division.
The Appeals officer concluded that petitioners were not
entitled to the dependency exemption deductions. The letter
specifically pointed out that what they needed was a Form 8332,
Release of Claim to Exemption for Child of Divorced or Separated
Parents, signed by the custodial parent.
After receiving the Appeals officer’s decision letter,
petitioner contacted Ms. Johnmeyer and asked her to sign a Form
8332.7 On the advice of her attorney, Ms. Johnmeyer executed a
Form 8332, and petitioner then forwarded it to the Appeals
officer.
Ms. Johnmeyer, however, did not execute the Form 8332
properly. Form 8332 is comprised of two parts. Each part
requires the names of the dependents, the year or years to which
the waiver will apply, the custodial parent’s signature, the
Social Security number of the custodial parent, and the date of
the signature. Part I is entitled “Release of Claim to Exemption
for Current Year” and Part II is entitled “Release of Claim to
Exemption for Future Years”. In Part I, designated for the
current year, Ms. Johnmeyer provided the names of the two
children and the year “1999”, but did not provide her signature,
7 The settlement agreement also includes a construction and
execution clause, where petitioner and Ms. Johnmeyer agreed “to
promptly execute and deliver to the other all necessary documents
* * * as may be required to effect the terms and conditions of
this Agreement”.
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Last modified: May 25, 2011