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the Family Court ordered that with respect to the issue of the
dependency exemption for M.F., petitioner be awarded the tax
dependency exemption for M.F., provided that he was in compliance
with his obligation to maintain health insurance for the child
and current in his child support payments, as provided under the
judgment.
During all taxable years since the child’s birth, including
the taxable year in issue, M.F. has resided with Ms. Dykstra.
Petitioner resides approximately 1 hour away from M.F. and has
parenting time with him approximately once or twice a month.
Petitioner paid $4,852.26 in child support to Ms. Dykstra in
2003. This total comports with the amount that petitioner was
ordered to pay in the underlying judgment.
On his 2003 Federal income tax return, petitioner claimed
the dependency exemption deduction and a child tax credit with
respect to and for M.F. In the notice of deficiency, respondent
explained that he was disallowing petitioner’s claimed exemption
for M.F. on the grounds that another taxpayer had also claimed
the dependency exemption for M.F. for the 2003 taxable year.
Accordingly, respondent disallowed the exemption with respect to
M.F. and correspondingly disallowed petitioner’s claimed child
tax credit.
Subsequent to his receiving the notice of deficiency,
petitioner was made aware of Form 8332, Release of Claim to
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Last modified: November 10, 2007