- 8 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011