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issues of Federal tax law. See Commissioner v. Tower, 327 U.S.
280 (1946); Miller v. Commissioner, 114 T.C. 184 (2000).
Petitioner also argues his entitlement to claim the
dependency deduction by reason of Ms. Dykstra’s releasing her
claim to an exemption for M.F. for taxable year 2003 on a Form
8332 that she signed on February 26, 2006. Petitioner contends
that Ms. Dysktra’s action comports with the previously discussed
exemption under section 152(e)(2), thus entitling him to claim
the dependency exemption for M.F. for taxable year 2003.
When a custodial parent releases his or her exemption for
more than 1 year, the noncustodial parent must attach the
original release to his tax return for the immediate year and
attach a copy of the release to each succeeding year on which he
claims the dependency deduction. Chamberlain v. Commissioner,
T.C. Memo. 2007-178. Respondent urges that we disregard the Form
8332 submitted by petitioner, on the grounds that he did not
attach a completed Form 8332 or its equivalent to his 2003
Federal income tax return as required by section 152(e)(2) and
section 1.152-4T(a), Temporary Income Tax Regs. 49 Fed. Reg.
34459 (Aug. 31, 1984).
Petitioner admits that he did not attach a Form 8332 to his
timely filed Federal income tax return for 2003. Failure to
attach a valid Form 8332, or an equivalent written declaration to
the return at the time of filing, disqualifies a noncustodial
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