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conclude that Ms. Woodworth was the custodial parent and
petitioner was the noncustodial parent in 2003.
2. Petitioners Did Not Attach a Form 8332 or Other Declaration
to Their 2003 Tax Return
Because 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.
Woodworth. Petitioners did not attach such a declaration or Form
8332 to their return, and as a result, they are not entitled to
the deduction for dependency exemptions for Nathan and Lila in
2003.
Petitioner nevertheless argues that he is current in his
child support obligation and that, under the terms of the divorce
decree, he is entitled to the deduction for dependency
exemptions. Petitioner testified that Ms. Woodworth has
consistently refused to execute the Form 8332, as well as other
documents he has given her. Petitioner considered seeking a
court order to compel Ms. Woodworth to execute the Form 8332,
but, based on his past experience in seeking a similar order, he
believed it would cost approximately $2,000 in attorney’s fees to
do so. Because this amount exceeds the $1,604 in issue,
petitioner believes he is “caught * * * in the middle” between
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