- 10 - The omission of either parent’s Social Security number is not a determinative factor, as it is not required by the language of section 152(e)(2). Bramante v. Commissioner, T.C. Memo. 2002- 228; White v. Commissioner, T.C. Memo. 1996-438. Although the settlement agreement did not list each and every year to which petitioner’s entitlement to the dependency exemption deductions was to apply, we find it clearly refers to the separate returns of petitioner and Ms. Johnmeyer “for the 1992 tax year and for each year thereafter”, thus including the year at issue. See Boltinghouse v. Commissioner, T.C. Memo. 2003-134. As the custodial parent, Ms. Johnmeyer’s signature on the proffered written declaration is critical to the successful release of the dependency exemption deductions. See Neal v. Commissioner, T.C. Memo. 1999-97; Paulson v. Commissioner, T.C. Memo. 1996-560; White v. Commissioner, supra. The signature requirement demands more than a mere acknowledgment. Miller v. Commissioner, 114 T.C. 184, 193 (2000). It must confirm the custodial parent’s intention to release the dependency exemption to the noncustodial parent and signify the custodial parent’s agreement not to claim the dependency exemption. Id. There is no doubt that Ms. Johnmeyer signed the settlement agreement petitioner attached to his return. Her signature appears on the settlement agreement three times. Respondent contends that her signature fails to signify her intent to notPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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