Michael Scott Snelgrove, Sr., Petitioner

H AD I RECORDED T .C . Summary Opinion 2007-44

FIL3S

UNITED STATES TAX COUR T

MICHAEL SCOTT SNELGROVE , SR ., Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 19713-05S .

Filed March 20, 2007 .

Michael Scott Snelgrove, Sr ., pro se .

Veena Luthra , for respondent .

COUVILLION, Special Trial Judge : This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed .' The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority .

.MAR 2 0 2007 lived with petitioner during the year at issue .2 The two other children lived with petitioner's former spouse during the year at issue, and the principal issue in this case is petitioner's claims to the dependency exemption deductions for the two children and the child tax credit .

Petitioner claims entitlement to the dependency exemption deductions based on an order by the State court that granted his divorce . Generally, that order provided that petitioner was entitled to the dependency exemption deductions for the children as to any year during which his former spouse only was employed part time . Respondent does not challenge the fact that petitioner's former spouse was employed part time during the year at issue, and petitioner would be entitled to the dependency exemption deductions except for the fact that petitioner has not satisfied the requirements of section 152(e)(2) .

Generally, section 151(c) allows a taxpayer to deduct an annual exemption amount for each dependent, as defined in section 152 . Under section 152(a), the term "dependent" means, in pertinent part, a son or daughter of the taxpayer over half of whose support was received from the taxpayer . Sec . 152(a)(1) .

In the case of a child of divorced parents, section 152(e)(1) provides in pertinent part that, if a child receive s

applies to releases for "future years" . Both parts (if applicable) must be signed by the custodial parent releasing the exemptions, and each part requires the year or years (in the case of Part II) to which the exemption is released and the names of the dependents .

Petitioner's former spouse did not execute a Form 8332 ; however, petitioner attached to his income tax return a copy of the court order pursuant to which he claims entitlement to the dependency exemption deduction for the two children . Respondent contends that this does not satisfy the requirements of section 152(e) (2) .

In Miller v . Commissioner , 114 T .C . 184 (2000), the Court addressed specifically whether an attachment to the tax return of an order by the divorce court allowing the noncustodial parent the dependency exemption for a dependent satisfies the requirements of section 152(e)(2) where there is no accompanying signature by the custodial parent agreeing to the release of the dependency exemption deduction . The Court held that attaching a copy of the court order to the income tax return does not satisfy the requirement of section 152(e)(2) in the absence of a signature by the custodial parent agreeing to allowance of the dependency exemption deduction to the noncustodial spouse and also stating the year or years as to which the noncustodial parent is entitled to claim the dependency exemptions .