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parent in order for the noncustodial parent to receive the
dependency exemption. Miller v. Commissioner, 114 T.C. 184, 190-
191 (2000), affd. sub nom. Lovejoy v. Commissioner, 293 F.3d 1208
(10th Cir. 2002).
Petitioners did not attach the required waiver form to their
2003 Federal income tax return, and petitioner was not able to
obtain a form executed by Clark. Petitioners argue that the
consent order granting the dependency exemption to petitioner is
sufficient to substitute for Form 8332 and to permit them to take
the deduction and the related child tax credit. Regulations
promulgated with respect to section 152(e) as amended provide
that a noncustodial parent may claim the exemption for a
dependent child “only if the noncustodial parent attaches to
his/her income tax return for the year of the exemption a written
declaration from the custodial parent stating that he/she will
not claim the child as a dependent for the taxable year beginning
in such calendar year.” Sec. 1.152-4T(a), Q&A-3, Temporary
Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984). The
declaration required under section 152(e)(2) must be made either
on a completed Form 8332 or on a statement conforming to the
substance of Form 8332. Miller v. Commissioner, supra.
Form 8332 requires a taxpayer to provide (1) the names of
the children for which exemption claims were released, (2) the
years for which the claims were released, (3) the signature of
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