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the custodial parent confirming his or her consent, (4) the
Social Security number of the custodial parent, (5) the date of
the custodial parent’s signature, and (6) the name and the Social
Security number of the parent claiming the exemption. Miller v.
Commissioner, supra.
Although the consent order does state the names of
petitioner, Clark, and their child, it does not contain any of
the other required elements to conform substantially to a waiver
under Form 8332. It does not state the years for which the
exemption is purportedly released or that the exemption is
unequivocally released by the terms of the consent order. It
contains neither Clark’s signature nor the Social Security
numbers of petitioner and Clark.
The release of the dependency exemption in the consent order
is also subject to a stipulation that petitioner fulfill his
child support obligations before Clark would be obligated to
provide a waiver of her right to claim the dependency exemption
for Federal income tax purposes. Petitioner complied with his
child support obligations throughout 2003, and it appears that he
was entitled under the consent order to receive a waiver of
Clark’s right to claim a dependency exemption for that year upon
request. We do not, however, have the jurisdiction to compel
Clark’s compliance with the consent order. Because the consent
order explicitly references Clark’s completion of a waiver at
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Last modified: March 27, 2008