PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
VASQUEZ,
Respondent determined a $ 1,390 deficiency in petitioner's 2003 Federal income tax. After a concession, 2 the issues remaining for decision concerning 2003 are: (1) Whether petitioner is entitled to claim a dependency exemption for JJD 3 pursuant to
Some of the facts have been stipulated 2007 Tax Ct. Summary LEXIS 143">*144 and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time he filed the petition, petitioner resided in Daleville, Alabama.
On April 13, 1996, petitioner married Kimberly Jean Davis (Ms. Davis). Petitioner and Ms. Davis had one child together, JJD. On April 30, 2001, petitioner and Ms. Davis divorced. Pursuant to their divorce, Ms. Davis received physical custody of JJD, petitioner received visitation rights, and petitioner was required to pay child support in the amount of $ 434 per month. JJD did not live with petitioner during 2003. The final judgment in the divorce proceeding ordered petitioner to pay 72 percent of all reasonable and necessary medical, dental, eye care, hospital, and other health care expenses incurred in the care and treatment of JJD.
Petitioner filed his Form 1040, U.S. Individual Income Tax Return for 2003 as a head of household and claimed a dependency exemption and a child tax credit for JJD. Ms. Davis did not sign a written declaration providing that she would not claim JJD as a dependent in 2003.
In the notice of deficiency, respondent determined that petitioner was not entitled to a dependency 2007 Tax Ct. Summary LEXIS 143">*145 exemption for JJD on his 2003 tax return. Additionally, respondent determined that petitioner was not entitled to a child tax credit for JJD in 2003. Finally, respondent determined that petitioner is not entitled to file as head of household.
Generally, a taxpayer is allowed a dependency deduction for a son or daughter if that child meets the statutory definition of dependent.
(A) a child (as defined in (i) who are divorced or legally separated under a decree of divorce or separate maintenance, (ii) who are separated under a written separation agreement, or (iii) who live apart at all times during the last 6 months of the calendar year, and (B) such child is in the custody of one or both of his parents for more than one-half of the calendar year, such child shall be treated, for purposes of
A noncustodial parent may claim the exemption for a child "only if the noncustodial parent attaches to his/her income tax return for the year of the exemption a written declaration from the custodial parent stating that he/she will not claim the child as a dependent for the taxable year beginning in such calendar year."
Petitioner testified that he provided more than 50 percent of JJD's support for 2003. Accordingly, petitioner believes that he is entitled to claim JJD as a dependent for the taxable year 2003. Petitioner testified that he has given Forms 8332 to Ms. Davis on several occasions, but she has never signed or returned any of the Forms 8332.
Ms. Davis had custody of JJD during 2003. Ms. Davis did not sign a Form 8332 or any other statement conforming to the substance of Form 8332 for 2003. Petitioner did not attach a Form 8332 or any similar written statement to his 2003 return. Accordingly, petitioner is not entitled to a dependency deduction for JJD for 2003.
We concluded that petitioner is not entitled to a dependency deduction pursuant to section 151 for JJD for 2003. Consequently, JJD is not a "qualifying child" pursuant to
Petitioner did not maintain a household that was the principal place of abode for JJD for more than one-half of the taxable year. Petitioner did not assert that any other qualifying children lived with him for more than one-half of the taxable year. Accordingly, petitioner is not entitled to head of household filing status.
To 2007 Tax Ct. Summary LEXIS 143">*149 reflect the foregoing,
