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dependency exemption if child support obligations have been met.
The consent order mentions the names of petitioner, Clark, and
their child, but does not contain any Social Security numbers.
It does not mention the years for which any dependency exemption
is purportedly waived. The consent order is signed by Clark’s
and petitioner’s respective attorneys and by the judge presiding
over their divorce case. It is not signed by Clark or
petitioner.
Petitioner was compliant in paying his child support
obligations during the year in issue. Although petitioner
requested that Clark execute a specific waiver to allow
petitioner to claim the child as his dependent, Clark refused to
sign a waiver as required by the consent order. Petitioners
claimed a dependency exemption deduction and child tax credit
with respect to petitioner’s child by Clark as well as dependency
exemption deductions and child tax credits with respect to
petitioners’ other three children on their Federal income tax
return for 2003. Petitioners did not attach a copy of the
consent order to their return. Respondent disallowed their
claims with regard to petitioner’s child by Clark because
petitioners failed to attach a Form 8332, Release of Claim to
Exemption for Child of Divorced or Separated Parents, to their
return. Respondent also disallowed in the notice of deficiency
the claimed deductions and credits related to petitioners’ other
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Last modified: March 27, 2008