Sean Michael Bears and Greta Bears - Page 7




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         deduction.  For purposes of section 152(e)(2), the term                      
         “noncustodial parent” means the parent who is not the custodial              
         parent.  Sec. 152(e)(2).  The temporary regulation states that a             
         noncustodial parent may claim the exemption for a dependent child            
         “only if the noncustodial parent attaches to his/her income tax              
         return for the year of the exemption a written declaration from              
         the custodial parent stating that he/she will not claim the child            
         as a dependent”.  Sec. 1.152-4T(a), Q&A-3, Temporary Income Tax              
         Regs., supra.                                                                
              The written declaration may be made on a form provided by               
         the Service or a document that conforms to its substance.  Miller            
         v. Commissioner, 114 T.C. 184, 190-191 (2000) (citing sec. 1.152-            
         4T(a), Q&A-3, Temporary Income Tax Regs., supra); see also Neal              
         v. Commissioner, T.C. Memo. 1999-97.  The written declaration is             
         embodied in Form 8332, and it incorporates the requirements of               
         section 152(e)(2).  Miller v. Commissioner, supra at 190.3                   
              In Miller v. Commissioner, supra, the Court stated that in              
         order for the noncustodial parent to claim the dependency                    
               3Form 8332 requires a taxpayer to furnish:  (1) The names of           
          the children for which exemption claims were released, (2) the              
          years for which the claims were released, (3) the signature of              
          the custodial parent, (4) the custodial parent’s Social Security            
          number, (5) the date of the custodial parent’s signature, and (6)           
          the noncustodial parent’s name and Social Security number.                  
          Miller v. Commissioner, 114 T.C. 184, 190 (2000).                           








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