Richard G. Keene - Page 5

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          Release of Claim to Exemption for Child of Divorced or Separated            
          Parents (Form 8332), which was not signed by Dr. Keene, the                 
          custodial parent.  In the notice of deficiency, respondent                  
          explained that he was disallowing petitioner’s claimed dependency           
          exemptions for A.K. and M.K. on the grounds that another taxpayer           
          had also claimed the dependency exemptions for them for the 2004            
          taxable year.  Accordingly, respondent disallowed petitioner’s              
          claimed exemptions and correspondingly disallowed petitioner’s              
          claimed child tax credits.                                                  
               Prior to the filing of his 2004 return, petitioner attempted           
          to have Dr. Keene sign the Form 8332 for taxable year 2004.                 
          Petitioner sent a copy of Form 8332 to Dr. Keene, asking her to             
          complete and sign it.  She allegedly refused to do so.  Problems            
          arose between petitioner and Dr. Keene regarding the                        
          interpretation of some of the terms of the Marital Settlement               
          Agreement.  Petitioner then filed a Motion for Remedial Contempt            
          in the circuit court to enforce, among the other provisions in              
          the Marital Settlement Agreement, his entitlement to claim the              
          dependency exemptions with respect to A.K. and M.K., in those               
          years in which petitioner was entitled to claim the exemptions.             
          By oral decision dated July 22, 2003, which is reflected in the             
          proceeding’s transcript, the circuit court held that petitioner             
          was in compliance with his child support obligations as provided            
          under the Judgment, and that he should be entitled to claim the             

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Last modified: March 27, 2008