Jerry Jefferson Kirkeby and Ying Wang - Page 6

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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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