Richard G. Keene - Page 11

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          supra, met all of the requirements of a written declaration under           
          section 152(e)(2) because it conformed in substance to Form 8332.           
               Unlike the divorce agreement in Boltinghouse v.                        
          Commissioner, supra, the Judgment at issue is conditional; that             
          is, petitioner is entitled to claim the exemptions for A.K. and             
          M.K. only if he is current in his child support obligations and,            
          with respect to M.K. only, it is an even year.  This condition              
          creates the question of whether or not petitioner would be                  
          entitled to claim the dependency exemptions depending upon his              
          compliance with his support obligations.  This condition suggests           
          that petitioner’s compliance with his support obligations may               
          change from year to year, such that petitioner’s entitlement to             
          the dependency exemption for A.K. and M.K. (in even years) is               
          subject to change each year.  As such, the order does not conform           
          in substance to Form 8332 because it fails to state with                    
          specificity the applicable tax year or years for which petitioner           
          is entitled to claim the exemptions.  Therefore, we find that the           
          Judgment does not constitute a written declaration under section            
               With respect to the child tax credits petitioner claimed for           
          A.K. and M.K. for taxable year 2004, section 24(a) authorizes a             
          child tax credit with respect to each qualifying child of the               
          taxpayer.  The term “qualifying child” is defined in section                
          24(c).  A “qualifying child” means an individual with respect to            

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