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has released the form, any declaration made other than on the
official form shall conform to the substance of such form.” Sec.
1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg.
34459 (Aug. 31, 1984).3 Form 8332 requires the (1) name of the
children for which exemption claims were released, (2) years for
which the claims were released, (3) signature of the custodial
parent, (4) Social Security number of the custodial parent,
(5) date of signature, and (6) name and Social Security number of
the parent claiming the exemption.
Petitioner argued at trial that the documentation he
attached to his income tax return conformed to the substance of
Form 8332. The Court disagrees. There is no statement from the
former spouse as to the year or years in which the dependency
exemption is released, nor does the information submitted with
petitioner’s income tax return include the Social Security number
of his former spouse, and, most importantly, there is no signed
statement by the former spouse that she would not claim the
dependency exemption deduction. In fact, the parties at trial
3The Court notes that temporary regulations have binding
effect and are entitled to the same weight as final regulations.
Peterson Marital Trust v. Commissioner, 102 T.C. 790, 797 (1994),
affd. 78 F.3d 795 (2d Cir. 1996); Truck & Equip. Corp. v.
Commissioner, 98 T.C. 141, 149 (1992); see LeCroy Research Sys.
Corp. v. Commissioner, 751 F.2d 123, 127 (2d Cir. 1984), revg. on
other grounds T.C. Memo. 1984-145.
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