2004 Tax Ct. Summary LEXIS 115">*115 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of
Respondent determined a deficiency in petitioner's Federal income tax of $ 3,759 for the 1999 taxable year.
The issues for decision are: (1) Whether petitioner is entitled to dependency exemption deductions for his son and daughter for the 1999 taxable year, and (2) whether petitioner is entitled to head-of-household filing status for the 1999 taxable year.
Background
Some of the facts have been stipulated, and they are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. 2004 Tax Ct. Summary LEXIS 115">*116 At the time the petition was filed, petitioner resided in Rockford, Illinois.
Petitioner was previously married to Charlotte Beck (Ms. Beck). They have two children: (1) Jonathan F. Emanie (Jonathan), born March 17, 1982, and (2) Jennifer S. Emanie (Jennifer), born in 1987. In 1997, petitioner and Ms. Beck entered into a "Marital Settlement Agreement" (Agreement), which provides in part: ARTICLE II. Custody, Visitation, and Support of the Minor Children 1. [Ms. Beck] shall have the sole physical care, custody, control, and education of the minor children of the parties, subject to [petitioner's] rights of reasonable and seasonable visitation. * * * * * * * 4. [Petitioner] shall have the dependent exemptions for tax purposes so long as he fulfills his obligations regarding child support, health insurance, and payment for uncovered medical expenses. * * * * ARTICLE VI. General Provisions 1. [Petitioner] and [Ms. Beck] shall, upon demand of the other party, execute any and all instruments and documents that may be reasonably necessary to make effective the provisions of this Agreement * * *.
The Agreement was incorporated into a "Judgment for Dissolution2004 Tax Ct. Summary LEXIS 115">*117 of Marriage" by the Circuit Court of the 17th Judicial Circuit, County of Winnebago, State of Illinois. Petitioner and Ms. Beck were divorced on August 27, 1997.
During the year in issue, Jonathan resided with petitioner for about a month in January 1999, and Jennifer resided with petitioner for about a month and a half during the summer. For the remainder of 1999, and indeed the majority of the taxable year, Jonathan and Jennifer resided with Ms. Beck.
Petitioner filed a timely Federal income tax return for the 1999 taxable year. Petitioner filed as "head of household" and claimed a child tax credit of $ 350. Petitioner also claimed dependency exemption deductions for Jonathan and Jennifer, but did not attach a written declaration or Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, executed by Ms. Beck. Petitioner asked Ms. Beck to sign a Form 8332 for the taxable year 1999, but she refused to do so. Respondent, in a notice of deficiency dated October 16, 2001, disallowed the head-of-household filing status, child tax credit, and dependency exemption deductions. 1
2004 Tax Ct. Summary LEXIS 115">*118 Discussion
As the return for 1999 was filed after July 22, 1998, section 7491(a) is applicable. Petitioner did not assert or present evidence or argument that he satisfied the requirements of section 7491(a). We conclude that resolution of the issues in the present case does not depend upon who has the burden of proof.
1. Dependency Exemption Deductions
A taxpayer may be entitled to claim as a deduction an exemption amount for each of his or her dependents.
As to the support test, a taxpayer generally must provide more than half of a claimed dependent's support for the calendar year in which the taxable year of the taxpayer begins. * * * * (2) Exception where custodial parent releases claim to exemption for the year.--A child of parents * * * shall be treated as having received over half of his support during a calendar year from the noncustodial parent if-- (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. For purposes of this subsection, the term "noncustodial parent" means the2004 Tax Ct. Summary LEXIS 115">*120 parent who is not the custodial parent.
The temporary regulations promulgated with respect to
2004 Tax Ct. Summary LEXIS 115">*121 Form 8332 requires a taxpayer to furnish (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 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.
In the present case, Ms. Beck had custody of Jonathan and Jennifer for a greater portion of 1999, and she is deemed to be the custodial parent for purposes of
Petitioner nevertheless argues that he is current in his obligations regarding child support,2004 Tax Ct. Summary LEXIS 115">*122 health insurance, and payment for uncovered medical expenses and that, under the terms of the Agreement, he is entitled to the dependency exemption deductions. We are not unsympathetic to petitioner's position. However, we are bound by the language of the statute as it is written and the accompanying regulations, when consistent therewith.
2004 Tax Ct. Summary LEXIS 115">*123 2. Filing Status
To qualify for head of household, a taxpayer must satisfy the requirements of
In the present case, petitioner's home was not a household that constituted the principal place of abode for Jonathan and Jennifer for more than half of 1999. Accordingly, petitioner was not a head of household within the meaning of
Reviewed and adopted as the report of the Small Tax Case Division.
To reflect the foregoing
Decision will be entered for respondent.
1. Respondent determined that petitioner was entitled to a filing status of single for the 1999 taxable year.↩
2. Temporary regulations are entitled to the same weight as final regulations. See
3. Respondent determined that petitioner was not entitled to a child tax credit of $ 350 for the 1999 taxable year. We sustain respondent's determination on this issue, even though respondent did not raise this issue at the time of trial or in his pretrial memorandum.
