- 4 -- 4 -
While section 152(e) provides for certain exceptions to this
rule, none of those exceptions applies to this case.
Petitioner provided more than half of J.W.’s support in
2003. However, petitioner is not J.W.’s custodial parent, and
J.W. did not live with him for more than half of 2003. Thus,
section 152(e)(1) denies petitioner a dependency exemption
deduction for J.W. in 2003.
Petitioner argues that section 152(e)(1) applies only where
a child’s parents were at one time married. In support of his
argument, petitioner cites inconsistent positions taken by the
Internal Revenue Service (IRS) at various times. See King v.
Commissioner, 121 T.C. 245, 249 n.6 (2003). Apparently,
respondent allowed petitioner, as the noncustodial parent, to
claim J.W. as his dependent at least once in previous years.
Upon review of petitioner’s tax return for 2003, however,
respondent disallowed the claimed dependency exemption deduction
and the related child tax credit for J.W. In a letter dated
June 29, 2006, an IRS Appeals officer notified petitioner that
this Court recently had held, on similar facts, that “the
legislative history of section 152(e) does not provide support
for deviating from the plain meaning of the statute that the
special support test can apply to parents who have never married
each other.” King v. Commissioner, supra at 251. In any event,
the Commissioner is not bound for any given tax year to allow a
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011