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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 not
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