DocketNumber: No. 7880-04S
Citation Numbers: 2005 T.C. Summary Opinion 152, 2005 Tax Ct. Summary LEXIS 114
Judges: \"Powell, Carleton D.\"
Filed Date: 10/17/2005
Status: Non-Precedential
Modified Date: 4/18/2021
*114 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
POWELL, Special Trial Judge: This case was heard pursuant to the provisions of
Respondent determined a deficiency of $ 2,195 in petitioner's 2001 Federal income tax. The issues are whether petitioner is entitled to a
Background
The facts are stipulated. *115 Petitioner was married to Brenda Sue Melton, and they are the parents of two children. In 1990 they were divorced. The Judgment of Divorce provided that the parties are granted "the permanent joint care and custody of * * * [the children] subject to the following arrangements". Petitioner would have custody of the children beginning on Saturday morning through the end of the school day on Monday except for the second weekend of each month. Petitioner had "the right to visit with and have the children with him every Wednesday morning until the end of the school day". The children would spend approximately one-half of their time with each parent on major holidays. Petitioner would have the children the first 2 weeks of July and August of each year. With respect to taxes, petitioner would be "entitled to the Federal and State tax deductions attributed to the children * * * so long as his support payments entitle him to same under IRS guidelines." The judgment was approved by the attorneys for the parties. Brenda Sue Melton did not sign the judgment.
On his 2001 Federal income tax return petitioner claimed dependency exemption deductions for both children and a child tax credit for*116 one child. Respondent disallowed the dependency exemption deductions and the child tax credit.
Discussion 2
Petitioner contends that he is the custodial parent. He argues that in computing which parent had greater custodial*117 time, the time set forth in the Judgment of Divorce should be considered his time and then one-half of the remaining time is his custodial time. We disagree. We believe that the former wife had custody during the times not specifically set forth in the judgment. Petitioner is not the custodial parent and is not entitled to the dependency exemption deductions under
A noncustodial parent may be entitled to the exemption if one of three exceptions in (A) the custodial parent signs a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such custodial parent will not claim such child as a dependent for any taxable year beginning in such calendar year, and (B) the noncustodial parent attaches such written declaration to the noncustodial parent's return for the taxable year beginning during such calendar year.
The written declaration may be made on a form to be provided by the Service for this purpose. * * *
Pursuant to the regulations, the Internal Revenue Service issued Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, as a way to satisfy the written declaration requirement of
Petitioner did not attach a written declaration, Internal Revenue Service form, or other statement signed by the custodial parent to his return. See
Although the Judgment of Divorce provides that petitioner may be entitled to the dependency exemption deduction, it cannot by its own terms determine issues of Federal tax law. See
B. Child Tax Credit
Reviewed and adopted as the report of the Small Tax Case Division.
Decision will be entered for respondent.
1. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue.↩
2. We decide the issues in this case without regard to the burden of proof. See
3. Temporary regulations are entitled to the same weight as final regulations. See
Allen F. Kenfield v. United States , 783 F.2d 966 ( 1986 )
E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. ... , 78 F.3d 795 ( 1996 )
Commissioner v. Tower , 66 S. Ct. 532 ( 1946 )
Miller v. Commissioner , 114 T.C. 184 ( 2000 )
Peterson Marital Trust v. Commissioner , 102 T.C. 790 ( 1994 )