- 3 - 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 timelyPage: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007