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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