Nathan Andrew Poehlein - Page 9

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          children in Kentucky in 2002.  A form from the Office of Housing,           
          Federal Housing Commissioner, also indicates that petitioner did            
          not reside in the government housing unit with Ms. Harpe and the            
          children.  We find that petitioner and Ms. Harpe lived apart at             
          all times during the last 6 months of 2002.  Section 152(e)                 
          therefore applies.4                                                         
               B.  Whether Petitioner Attached an Executed Form 8332 or a             
               Comparable Statement to His 2002 Tax Return                            
               Ms. Harpe’s declaration indicates she had custody of the               
          children for the greater portion of 2002.  Petitioner does not              
          dispute this statement.  We therefore conclude that she is the              
          custodial parent for purposes of section 152(e).  See sec.                  
          152(e)(1) (flush language).  Accordingly, petitioner may claim              
          the children as dependents only if he attached to his return a              
          Form 8332 or a comparable statement executed by Ms. Harpe.  See             
          Miller v. Commissioner, supra.                                              
               Petitioner contends that he attached an executed Form 8332             
          to his 2002 tax return.  The record, however, contains no                   
          evidence to support this contention.  A Form 8332 is not attached           
          to the copy of his return that was received as a joint exhibit.             
          Furthermore, Ms. Harpe’s declaration does not indicate that she             

          4 Assuming arguendo that petitioner and Ms. Harpe did live                  
          together at some point during the last 6 months of 2002, the                
          result would not change.  Under sec. 152(a), petitioner would               
          have to establish that he provided over half of AP’s and GP’s               
          support during 2002.  The record contains no evidence that                  
          petitioner meets this requirement with respect to either child.             

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