Brooks Edward Omans and Tonya Renee Omans Rateau - Page 6

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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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