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On their Federal income tax return for 2002, petitioners
claimed a dependency exemption deduction for the child and the
section 24 child care credit. In the notice of deficiency,
respondent disallowed the dependency exemption deduction and the
child care credit.
Petitioners did not attach to their 2002 income tax return a
consent from the child’s mother, Form 8332, Release of Claim to
Exemption for Child of Divorced or Separated Parents, or a Form
2120, Multiple Support Agreement, wherein the grandparents and
the mother of the child consented to petitioners’ claiming the
child as a dependent on their 2002 Federal income tax return.4
Petitioners nevertheless claimed the child as a dependent on
their 2002 Federal income tax return. Respondent disallowed the
dependency exemption deduction for the reason that petitioners
had not established they were entitled to the exemption because
4The Form 2120 is an acknowledgment by a group of
contributors who have collectively provided over one-half of a
dependent’s support for a calendar year and who may annually
designate one of their number to claim the dependency exemption
deduction for the dependent. The taxpayer who is designated as
entitled to claim the dependency exemption deduction must attach
a statement to his return identifying each member of the
supporting group and, in general, comply with sec. 1.152-3,
Income Tax Regs. Petitioners testified that they had solicited a
multiple support agreement from the grandparents and the mother
to allow petitioners the dependency exemption deduction for 2002;
however, the grandparents and the mother declined. Petitioners
also solicited a consent from the mother to allow petitioners the
dependency exemption deduction, and she also declined that
request.
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