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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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