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agreed not to claim an exemption for JJH for 1988 and “all future
years”.
Ms. Wang argues that the Form 8332 is not a valid release
because it is “fraudulent”, and she could not recall signing the
form. Ms. Wang nevertheless admitted at trial that she
recognized the signature on the Form 8332 as hers. Ms. Wang
further argues that even if she had signed the Form 8332, Mr.
Hammer took advantage of her minimal command of English and
deceived her as to the legal consequences of signing the form.
She noted that the Form 8332 contained several different
handwritings and suggested an inference that the form was blank
at the time she signed it, and the remaining information was
filled in by Mr. Hammer at a later time.
The signature of the custodial parent confirms the custodial
parent’s intention to release the dependency exemption to the
noncustodial parent and signifies an agreement not to claim the
dependency exemption. Miller v. Commissioner, supra at 193.
By signing the form, Ms. Wang affirmatively consented to the
release of the dependency exemption deduction for JJH to Mr.
Hammer. Even if the Form 8332 contained different handwritings,
without more, they fail to support one way or the other what Ms.
Wang’s intent was at the time she signed the form. Petitioners
have the burden of proof, and they have failed to offer any other
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Last modified: May 25, 2011