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initiated by petitioner.2 On September 20, 1994, Eileen and
petitioner entered into a final separation agreement covering
matters that were not addressed by the Louisiana order. Also on
September 20, 1994, a hearing was conducted before the Chittenden
Family Court, Chittenden County, State of Vermont. On October
12, 1994, the Chittenden Family Court entered a final order,
which incorporated matters covered in the final separation
agreement. Paragraph 1 of the final order provided:
[Eileen] shall have the legal and physical parental rights
and responsibilities of the parties’ following minor
children: (a) [JW], (b) [RW], (c) [MW].
Paragraph 18 of the final order provided:
In future years [after 1993], the parties shall allocate the
children for dependency purposes in such manner as most
reduces the overall tax burden of both parties, provided,
however, that if Plaintiff [Eileen] incurs a greater tax
liability than if she were to claim the three youngest
children as dependents, Defendant [petitioner] shall make up
the difference to Plaintiff [Eileen] and pay her by April
15th of that year.
On or about April 3, 2002, petitioners filed their Form
1040, U.S. Individual Income Tax Return, for the 2001 taxable
year. In their return, petitioners claimed RW and MW as their
dependents and claimed the resulting exemption deductions, as
well as a $600 child tax credit. There was no attachment
regarding any waiver or declaration, such as a Form 8332, Release
of Claim to Exemption for Child of Divorced or Separated Parents,
2After his divorce from Eileen, petitioner married Rebecca
S. Werther (petitioner wife).
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