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incurred a tax liability. Also, the former spouse had custody of
the children for the greater portion of the year.
For the 2003 taxable year, petitioner filed a joint income
tax return with his current spouse, who is not a party to this
case. On the joint return, petitioner claimed dependency
exemption deductions and child tax credits for the children.
Petitioner did not attach a Form 8332, Release of Claim to
Exemption for Child of Divorced or Separated Parents, or its
equivalent to his joint return.
Respondent issued a notice of deficiency to petitioner.
Respondent denied one of petitioner’s dependency exemption
deductions and a portion of his child tax credits, reasoning that
the former spouse had properly claimed the child as a dependent.
The denial resulted in a $1,458 deficiency.
Discussion
Respondent urges us to sustain the disallowance of
petitioner’s dependency exemption deduction and the portion of
the child tax credit related to the child since petitioner did
not attach a Form 8332 or its equivalent to his 2003 joint
Federal income tax return as required by section 152(e)(2) and
section 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed.
Reg. 34459 (Aug. 31, 1984).
The Commissioner’s determinations in a notice of deficiency
are presumed correct, and the burden is on the taxpayer to prove
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