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Petitioners filed a joint Federal income tax return for
2004. On the return, petitioners claimed a dependency exemption
deduction and a $1,000 child tax credit. Petitioners did not
attach a Form 8332, Release of Claim to Exemption for Child of
Divorced or Separated Parents, or its equivalent to their return.
At the time they filed their return, petitioners were unaware
that they were required to attach Form 8332 or its equivalent to
the return.
Respondent issued a notice of deficiency to petitioners.
Respondent denied petitioners’ dependency exemption deduction and
the $1,000 child tax credit since petitioners did not attach a
Form 8332 or its equivalent to the return. The denials resulted
in a $1,465 deficiency. Respondent does not dispute that
petitioner has satisfied the conditions of the Judgment of
Support.
Discussion
Respondent urges us to sustain the disallowance of
petitioners’ dependency exemption deduction and the $1,000 child
tax credit because petitioners did not attach Form 8332 or its
equivalent to their 2004 joint Federal income tax return as
required by section 152(e)(2) and section 1.152-4T(a), Q&A-3,
Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984).
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