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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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Last modified: May 25, 2011