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taxable year 2003, petitioner was current on his child support
obligations.
Petitioner filed timely Form 1040A, U.S. Individual Income
Tax Return, for 2003, on which he claimed dependency exemptions
for both of his daughters, and a child tax credit for JN2.
Petitioner attached to his 2003 Federal income tax return select
nonsequential pages of the Judgment and Decree of Divorce that
reflected that petitioner was entitled to the dependency
exemptions for JN1 and JN2 if petitioner was current on his child
support obligations. The attachment was not signed by
petitioner’s former spouse. Petitioner’s former spouse also
claimed dependency exemptions for JN1 and JN2 on her 2003 Federal
income tax return.
The notice of deficiency was sent to petitioner on
August 22, 2005, and showed a deficiency of $2,125 for taxable
year 2003. In the notice of deficiency, respondent disallowed
the two dependency exemptions and the child tax credit. In
response, petitioner submitted to respondent Form 8332, Release
of Claim to Exemption for Child of Divorced or Separated Parents,
dated October 20, 2005. Petitioner’s former spouse signed
Part I, Release of Claim to Exemption for Current Year, and
indicated the release was effective for taxable year 2003.
Neither this nor any other Form 8332 was attached to petitioner’s
2003 Federal income tax return. Petitioner filed a timely
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