Scott Lynd Symonds - Page 9

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          the substance of such form.”  Sec. 1.152-4T(a), Q&A-3, Temporary            
          Income Tax Regs., supra.                                                    
               In the present case, Ms. Peterson, as the custodial parent,            
          did not sign a Form 8332 or any written declaration or statement            
          agreeing not to claim the exemption for AH, and no such form,               
          declaration, or statement was attached to petitioner’s tax return           
          for the year in issue.                                                      
               The law is clear that petitioner is entitled to the child              
          dependency exemption in 2001 only if he complied with the                   
          provisions of section 152(e)(2).  Petitioner has failed in this             
          regard.  It follows, therefore, that the exception set forth in             
          section 152(e)(2) does not apply and that the general rule of               
          section 152(e)(1) does apply.  Accordingly, petitioner is not               
          entitled to deduct a dependency exemption for AH for taxable year           
          2001.  Sec. 152(e)(1); Miller v. Commissioner, supra.                       
          Respondent’s determination on this issue is sustained.                      
          2.   Head-of-Household                                                      
               As previously stated, petitioner filed his 2001 Federal                
          income tax return as a head-of-household, and respondent changed            
          the filing status to single in the notice of deficiency.                    
               Section 1(b) imposes a special income tax rate on an                   
          individual filing as head-of-household.  Section 2(b) provides              
          the requirements for head-of-household filing status.  As                   
          relevant here, to qualify as a head of a household a taxpayer               






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