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petitioner’s mother in Fort Valley, Georgia,1 rather than
returning to petitioner’s apartment in Tallahassee, Florida.
For 12 weeks during the summer, I.T.D.S. lived with petitioner at
petitioner’s apartment in Tallahassee and spent approximately two
weekends per month with Ms. Gibson at her home in Georgia.
During 2003, the State of Florida withheld $3,143.92 from
petitioner’s paychecks for child support payments to Ms. Gibson.
The State of Florida continued to withhold child support payments
during the 12 weeks of the summer when I.T.D.S. stayed with
petitioner. During 2004 petitioner began a legitimization
proceeding to support his claim for custody of I.T.D.S. in the
event I.T.D.S. was ever removed from Ms. Gibson’s home.
Petitioner and Ms. Gibson do not have an agreement regarding
who may claim I.T.D.S. as a dependent, and both petitioner and
Ms. Gibson claimed I.T.D.S. as a dependent and as a qualifying
child for purposes of the earned income credit.2 Petitioner also
claimed a section 21 child care credit and a section 24 child tax
credit on his 2003 tax return. Respondent determined that
petitioner was not entitled to a dependency exemption, child care
credit, child tax credit, and earned income credit and sent
1Ms. Gibson and petitioner’s mother both resided in the town
of Fort Valley, Georgia, during the year in issue.
2Petitioner did not attach to his a return a Form 8332,
Release of Claim to Exemption for Child of Divorced or Separated
Parents, or similar written declaration signed by Ms. Gibson
releasing her claim to the exemption.
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Last modified: May 25, 2011