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the custodial parent confirming his or her consent; (4) the
Social Security number of the custodial parent; (5) the date of
the custodial parent’s signature; and (6) the name and the Social
Security number of the parent claiming the exemption. Miller v.
Commissioner, supra at 190.
Petitioner and Ms. Williams lived apart during the last 6
months of 2002. We therefore apply the support test found in
section 152(e). See sec. 152(e)(1)(A)(iii). Petitioner
testified that the children lived with Ms. Williams during the
year in issue. Accordingly, Ms. Williams was the custodial
parent, and petitioner was the noncustodial parent for purposes
of section 152(e). Petitioners are not entitled to the claimed
dependency exemptions unless they complied with the provisions of
section 152(e)(2) and the regulations thereunder by attaching to
their return a written declaration or Form 8332 executed by Ms.
Williams. Petitioners did not attach such a declaration or Form
8332 to their return, and, as a result, they are not entitled to
deduct dependency exemptions for BW and TW in 2002.
Issue 2. Estoppel
Petitioner contends that sometime in the mid-1990s, he spoke
to an Internal Revenue Service (IRS) employee about claiming BW
and TW as dependents. According to petitioner, the IRS employee
indicated that the children qualified as petitioners’ dependents
for Federal income tax purposes. Petitioner asserts that for the
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