Daniel J. Onorati - Page 4

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          Form 8332, Release of Claim to Exemption for Child of Divorced or           
          Separated Parents, to his return regarding ZJ.2                             
               Lashandra Marsh (Ms. Marsh) is JO’s mother.  Both petitioner           
          and Ms. Marsh claimed JO as a dependent for the 2002 tax year.              
          Petitioner paid child support for JO during 2002 but did not have           
          custody of the child.  Petitioner did not attach a Form 8332 to             
          his return regarding JO.                                                    
               AR, petitioner’s nephew, spent weekends with petitioner but            
          did not live with him.  AR’s mother had custody of him.                     
          Petitioner took AR and JO to “Fun Factory, Chuck E. Cheese,                 
          movies, things of that nature.”  At trial, petitioner did not               
          know AR’s birth date.                                                       
               Ms. Onorati lived with petitioner at his mother’s house                
          during 2002.  She is disabled and received Federal disability               
          payments of $7,344 during 2002.  Petitioner does not have any               
          receipts to demonstrate any amounts he may have spent to care for           
          her.                                                                        
               Respondent issued a notice of deficiency determining that              
          petitioner is not entitled to claim head of household filing                
          status, dependency exemption deductions, or child tax credits for           
          2002 because he failed to substantiate his claims.                          


               2In the trial transcript, respondent refers to a “Form                 
          8223.”  From the context of the transcript, the Court understands           
          that respondent was referring to a Form 8332, Release of Claim to           
          Exemption for Child of Divorced or Separated Parents.                       




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Last modified: May 25, 2011