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either on a completed Form 8332, Release of Claim to Exemption
for Child of Divorced or Separated Parents, or on a statement
conforming to the substance of Form 8332. Miller v.
Commissioner, supra at 189. Form 8332 requires the custodial
parent to furnish:
(1) the names of the children for which exemption claims
were released, (2) the years for which the claims were
released, (3) the signature of the custodial parent
confirming his or her consent, (4) the Social Security
number of the custodial parent, (5) the date of the
custodial parent’s signature, and (6) the name and the
Social Security number of the parent claiming the exemption.
[Id. at 190.]
In this case, petitioner claimed the dependency exemptions
for the children for the year 2001. Petitioner testified that he
provided more than 50 percent of the support of the children and
that he should be able to claim dependency exemptions for them
for the taxable year 2001. During trial, petitioner also cited
to the Agreed Final Decree of Divorce which states in part:
IT IS FURTHER ORDERED AND DECREED that each party shall
be solely entitled to use as a credit against his or her own
tax liability all prepayments and withholdings made by him
or her after the date of divorce and all deductions,
exemptions, and adjustments attributable to his or her
income and expenses after the date of divorce.
Petitioner stated: “I feel that * * * [the divorce decree] reads
whoever is providing the most to the children is able to claim
them as an exemption.”
Audra was the custodial parent for 2001. She had custody of
the three children for 9 months of the year, which is over half
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