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Exemption for Child of Divorced or Separated Parents, and of the
fact that this Form allows custodial parents to release a claim
of dependency exemption for a child. Petitioner sent a copy of
form 8332 to Ms. Dykstra, asking her to complete and sign it. At
that time, petitioner believed that because he was in compliance
with the terms of the aforementioned judgment during the year in
issue, and because he believed that he had contributed over one-
half of M.F.’s total support for 2003, he should be entitled to
claim the deduction. When Ms. Dykstra did not comply with
petitioner’s first request, he brought an enforcement action
against Ms. Dykstra on February 20, 2006, and obtained a court
order for her to sign the Form 8332 for the 2003 taxable year.
Ms. Dykstra ultimately signed a Form 8332 on February 25, 2006,
thereby agreeing not to claim an exemption for M.F. for the 2003
taxable year.
Discussion
In general, the Commissioner’s determination set forth in a
notice of deficiency is presumed correct. Welch v. Helvering,
290 U.S. 111, 115 (1933). In pertinent part, Rule 142(a)(1)
provides the general rule that the burden of proof shall be upon
the taxpayer. In certain circumstances, however, if the taxpayer
introduces credible evidence with respect to any factual issue
relevant to ascertaining the proper tax liability, section 7491
shifts the burden of proof to the Commissioner. Sec. 7491(a)(1);
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Last modified: November 10, 2007