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her Social security number, or the date. In Part II, designated
for future years only, she provided the names of the two
children, listed the years “1993, 1994, 1995, 1996, 1997, 1998”,
signed the form, and provided her Social security number and the
date.
The Appeals officer contacted Ms. Johnmeyer and requested
that she amend her 1998 return by removing the two children as
dependents. Ms. Johnmeyer then wrote the Appeals officer
claiming that she had signed the Form 8332 under duress. Ms.
Johnmeyer did not amend her 1998 return, and respondent issued
petitioners a statutory notice of deficiency for the 1998 taxable
year.
Discussion
1. Dependency Exemption Deduction
Sections 151 and 152 provide that a taxpayer is entitled to
deduct an exemption for a dependent if the taxpayer provides over
half of the support for the dependent. Under section 152(e)(1),
in the case of a minor dependent whose parents are divorced or
separated and together provide over half of the support for the
minor dependent, the parent having custody for a greater portion
of the calendar year (custodial parent) generally shall be
treated as providing over half of the support for the minor
dependent.
Petitioner is not the custodial parent and thus is not
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