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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