James T. and Rebecca S. Werther - Page 7

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               The declaration required by section 152(e)(2)(A) must be               
          made on either the official form provided by the Internal Revenue           
          Service (IRS), Form 8332, or on a statement conforming to the               
          substance of that form.  Miller v. Commissioner, 114 T.C. 184,              
          189 (2000), affd. sub nom. Lovejoy v. Commissioner, 293 F.3d 1208           
          (10th Cir. 2002).  Form 8332 calls for the following information:           
          (1) The name of the child or children for whom an exemption claim           
          is released;  (2) the applicable tax year or years for which the            
          claims are released; (3) the custodial parent’s signature and the           
          date of signature; (4) the custodial parent’s Social Security               
          number; (5) the noncustodial parent’s name; and (6) the                     
          noncustodial parent’s Social Security number.  “The exemption may           
          be released for a single year, for a number of specified years              
          (for example, alternate years), or for all future years, as                 
          specified in the declaration.”  Sec. 1.152-4T(a), Q&A-4,                    
          Temporary Income Tax Regs., supra.                                          
               In the present case, Eileen, as the custodial parent, did              
          not sign Form 8332 or any written declaration or statement                  
          agreeing not to claim exemption deductions for RW and MW, and no            
          such form, declaration, or statement was attached to petitioners’           
          return for the year in issue.                                               
               However, petitioner argues that in the past he has been                
          allowed the deduction and by not allowing the deduction in 2001             
          the IRS “broke its own precedent”.  Upon the basis of the record            






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