T.C. M em o . 2 0 2 0 -9 6

UNITED STATES TAX COURT
REBECCA L. BETHUNE, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 0 1 98 -1 7
. Fi l edJ u n e 3 0 , 2 0 2 0
.

In 2 0 1 4 P was th e n o n cu s t o d ial p aren to f t wo ch i l dren . Th e cu s t od ial p aren twas th ei r fat h er, C. P an dC each fi l eda t i m el y 2 0 1 4 Fed eral i n co m e t ax return cl ai m i ng th e two ch i l dren as d ep en d en t s. No Fo rm 8 3 3 2 , “ Rel eas e/ Rev o cat io n o f Rel eas e o f Cl ai m t o Ex em pt i o n fo r Ch i l d b y

Cu s t o d i al Paren t ”, was at t ach edt o P’ s return . In J u l y 2 0 1 5 P an d C jo in t l y

p ro p os eda fam i ly

co u rt o rd er t h ats t at ed t h atth e ch il dren “ wi l l co n t i nu e t o b e cl ai m edb y M o t h er/p l ai nt i ff (as p ri o r t o 2 0 1 4 t ax y ear)”, an deach s ig n eda s t at em en t t hatth e s t at em en t s i n the p ro p os edo rd er “ are t ru e an daccu rat e”. R ex am in edP’ s 2 01 4 retu rn . P p ro v i d edC’ s wri t t en s t at em en t , b u tR n o n et h el es s p ro p o s edd i s al l o w an ce o f t he d ep en d en cy ex em p t i o n d edu ct i o n s , ch i l dt ax cred i t , an d h ead -o f-h o u seh o l d (“ HOH”) fi li n g s t atu s. R s u g g es tedth at P o b t ai n a Fo rm 8 3 3 2 s i g n ed b y C fo r 2 0 1 4 . C s ig n edth e fo rm , an dP p ro du cedi tt o t h e IRS. Ho wev er, C d i dn otfi l e an am en d edretu rnd i s cl ai m i n g h i s p rev i o u s cl ai m o f t h e ch i ld ren as d ep en d en ts
.- 2
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[* 2 ] Hel d : Si n ce P d i dn o tat t ach t o h er retu rn an y Fo rm 8 3 32 o r equ i val en t rel eas e, P i s n o ten t it l edu n d er I.R.C. s ec. 1 5 2(e)(2 )(A) t o cl ai m t h e d ep en d en cy

ex em p t i o n d edu ct i o n o r t he ch i l dt ax cred i t
. Hel d , fu rt h er: P i s n o ten t i t l edt o th e HOH fi l i n g s tatu s u n d er I.R.C. s ec. 2 (b )(1 ).

Reb ecca L. Bet h u n e, fo r h ers el f. M i ch ael E. D’ An el l o , fo r res p o n d en t.

M EM ORANDUM FINDINGS OF FACT AND OPINION GUSTAFSON, J ud ge: Th e In t ern al Rev enu e Serv i ce (IRS) d et erm i n eda d efi ci en cy

o f $ 4 ,3 7 7 i n th e 2 0 14 Fed eral i n co m e t ax o f p et i t i o n er, Reb ecca L. Bet h un e. M s . Bet h u n e p et it i on ed t h i s Co u rt , p u rs u an tt o s ect i o n 6 2 1 3(a), 1 fo r red et erm i n at i o n o f t h e d efi ci en cy . Th e i ss u es fo r d eci s i o n are wh et h er M s . Bet h u n e i s en t i t l edt o (1 ) a d ep en d en cy ex em p ti o n d edu ct i o n fo r two o f h er ch i l dren u n d er s ect i o n 1 5 1 (c), (2 ) a ch i l dt ax cred itfo r t h o se ch i l dren u n d er
s ect i on 2 4 (a), an d(3 ) h ead -o f-h o u s eh o l d(“ HOH”) fi l i n g s t atus u n d er
s ect i on 2 (b )(1 ). Onth es e i ss ues we h o l d fo r t h e IRS.

1 Un l es s o t h erwi s e i nd i cat ed , al l ci t at i o ns o f s ect i on s refer t o t h e In tern al Rev enu e Co de (2 6 U.S.C.) i n effect fo r t h e t ax y ear at i s s u e, an dal l ci t at i o n s o f Ru l es refer t o th e Tax Co urtRu l es o f Pract i ce an dPro cedure.- 3
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[* 3 ] FINDINGS OF FACT M s . Bet hu n e res i d ed i n Mas s ach us et t s wh en s h e fi l edh er p et i t io n . M s . Bet h u n e’ s ch i l dren M s . Bet hu n e m arri edTi m o t hy Ki rb y i n Oct o b er 2 0 0 1 . To g et h er t h ey h ad fo u r d au gh t ers . Th e t wo o l der d au g h t ers , Ch ri s ti n e an dKat h eri n e, are n o l o n g er
m i n o rs . Th e t wo y o u n g er d au g h t ers were m i no rs atth e t i m e o f t h e tri al , an dwe t h erefo re refer t o th em

b y thei r i n it i al s as N.K. an dC.K. Iti s t h e t wo y ou n g er d au gh t ers fo r wh o m

th e s t atu s as d ep en d en t s i s i n d i s p ut e. Di v orce an d cu s t o dy M s . Bet hu n e an dM r. Ki rb y d i v o rcedi n Feb ru ary

2 00 6
. Th ei r o ri gi n al d i v o rce ju d g m en td i dn o t i n d i cat e wh o wo ul dcl ai m d ep en d en cy

ex em p t i o n s fo r t h e fo u r g i rl s fo r Fed eral i n co m e t ax p u rp o s es . Si n ce 2 0 0 9 M r. Ki rb y h as h ad p ri m ary p h y s i cal cu s t o dy o f N.K. an dC.K. M s . Bet h u n e co n ced es th ati n 2 0 1 4 (t he y ear at i s s u e) s h e d i d n o th av e p h y s ical cu s t od y o f ei t h er N.K. o r C.K. 2 0 1 4 t ax retu rn s M s . Bet hu n e t i m el y

fi ledh er 2 0 1 4 i n co m e t ax retu rn . Onthatretu rn s h e cl ai m edHOH fi l i n g s t atu s an d cl ai m edd ep en d en cy ex em pt i o n s an dch il d t ax cred i t s fo r b o t h N.K. an d C.K. M s . Bet h u n e s i g n edan dd at edh er 2 0 1 4 retu rn b y h an d an dfi l edi ti n p ap er fo rm , n o t el ect ro n i cal l y . Wh ens h e fi ledth at2 0 1 4 retu rn- 4
-

[* 4 ] i n earl y

2 0 1 5 , s h e d i dn ot at t ach t o i tFo rm 8 3 3 2 , “ Rel eas e/ Rev o cat i o n o f Rel eas e o f Cl ai m

t o Ex em p t i o n fo r Ch il db y

Cu st od i al Paren t ”, o r an y o t h er wri t ten d ecl arat io n s i g n edb y M r. Ki rb y

s t at i n g th ath e wo u l dn o t cl ai m N.K. an d C.K. as d ep en den t s fo r 2 0 1 4. M r. Ki rb y

t i m el y fi l ed h i s o wn 2 01 4 i n co m e t ax return , an d o n i th e cl ai m ed b o t h N.K. an d C.K. as d ep en d en t s . Nei t her M s . Bet h u n e n o r M r. Ki rb y ev er fi l edan am en dedreturn fo r 2 0 1 4
. Th e J ul y 2 0 1 5 co u rto rd er OnJ u ly 1 4 , 2 0 15 --s ev eral m o n t h s aft er M s . Bet h u ne an dM r. Ki rb y h ad fi led th ei r 2 0 14 retu rn s --t h e d i s t ri ctco u rti n Ban g or, M ai n e, i s s u edan o rd er
m o di fy i n g th e p aren t al ri g h t s an dres p o n s i b i l i t i es o f M s . Bet h u ne an d M r. Ki rb y . Th ei r n am es are t y

p edatth e b o t t o m

o f t h e o ne-p ag e o rd er, an d t h e o rd er i s i n th e fo rm o f a req u es tb y

th em th atth e co u rtag ree t o i t s s tat ed“ ch an g es ” i n th e t erm s
o f a p ri or o rd er, an di trefl ect s th at M s . Bet h u n e an dM r. Ki rb y ag reedt o th o s e ch an ges . Th e J u l y

2 0 1 5 o rd er ad dres s edv ari o u s t o p ics (i n cl u d i n g “ Paren t al Ri g ht s an dRes p o n si b il i ti es ”; “ Pri m ary Res i d en ce o f Ch i l dren ”; “ Paren t/ Ch i l d Co n t act ”; “ Ch i l dSup p o rt ”; “ Med i cal In s u ran ce fo r Ch i l dren ”; an d“ Un i n s ured M ed i cal , Den t al , Op ti cal , Ho s pi t al an d Pres cri p t i o n Ex p en ses o f Ch il dren ”) an d--
es p eci al ly rel ev an t h ere--“ Tax Ex em pt i on ”. Th e o rd er p ro v id ed :- 5
-

[* 5 ] N[.K.] an d C[.K.] wi l l co n t i n u e t o b e cl ai m edb y M o t her/pl ai n t i ff (as p ri o r t o 2 0 1 4 t ax y ear) Kat h eri ne an d Ch ri s t i n e wi l l co n t in u e t o b e cl ai m ed b y Fat h er/ d efen dan t(as p ri o r t o 2 01 4 t ax y ear) St art i n g t ax y ear 2 0 1 5 , Ch ri s t i n e an dN wi l l b e cl ai m ed b y M o t her/ Pl ai n t i ff. St art i n g t ax y ear 2 0 1 5 , C an dKat h eri n e wi ll b e cl ai m edb y Fat h er/ d efen dan t
. Th u s, the J u ly

2 0 1 5 o rd er p ro v i d edfo r fu tu re t reat m en t(“ w i l l co nt i n u e”, “ wi l l b e cl ai m ed ”) an d referred t o y ears “ [s ] t art i n g t ax y ear 2 0 1 5 ” an dy ears “p ri o r t o 2 0 1 4 ”, b u ti t m ad e n o ex p l ici tp ro v i si o n fo r t he 2 0 14 y ear i t s el f, wh i ch was a p as t y ear fo r wh i ch M s . Bet h u n e an dM r. Ki rb y h adb o t h al read y

fi l edth ei r ret urn s . M s . Bet hu n e an dM r. Ki rb y each s i g n eds ep arat e p ag es t hatwere at t ach edt o t h e p ro p o s edo rd er, an d each s i g n atu re (at the t o p o f t h e p ag e) was n o t ari zedwi t h
a s t at em en tu n d ern eat h th e s i g n atu re t h at , o n M r. Ki rb y ’ s p ag e, read s as fo l l o ws :

Onth i s d ay p ers on al ly

ap p eared th e ab o v e-n am edTi m ot h y K. Ki rb y an dack n o wl ed g edan dm ad e o at h th atth e ab ov e s t at em en t s s ub s cri b edb y

h i m are t ru e an d accu rat e t o th e b es to f h i s p ers o n al kn o wl ed g e, i n fo rm at i o n an d b el i ef, an di ns o far as b as edo n i n fo rm at i o n an d b el i ef, h e b el i ev es th em t o b e tru e. Befo re m e, 7 / 9 / 1 5 J en n i fer L. Cl ark e Dat ed NOTARY PUBLIC- 6
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[* 6 ] IRS ex am i n at io n Th e IRS b eg an ex am i n i ng M s . Bet h u n e’ s 2 0 1 4 i n co m e t ax retu rn i n th e fal l
o f 2 0 16 . InOct ob er 2 0 16 (wh i l e t h e ex am in at io n was o ng o i n g ) M s . Bet h un e fi rs t p ro v id edth e J u l y

2 0 1 5 o rd er an ds t at em en t s t o t h e IRS. In Feb ru ary

2 0 1 7 an IRS em

p l o y ee t o ldM s. Bet h u ne t h atth e J u ly 2 01 5
o rd er was i n s u ffi ci en tt o s h o ws h e was en t it l edt o th e d ep en d en cy ex em pt i o n s fo r N.K. an d C.K., b ecau s e t h e IRS q u es t i o n edi t s au t h en t i ci t y . Th e em p l o y ee
s u g g es t edth at M s . Bet h u ne n eed eda Fo rm 8 3 3 2 s ig n edb y

M r. Ki rb y . Befo re t h at t i m e, M s . Bet h u n e h adn o th eardo f Fo rm 8 33 2
. Fo rm 8 3 3 2 St art i n g i n Feb ru ary

2 0 1 7 , M s . Bet h u n e t o ldM r. Ki rb y th ats h e n eed edh i m t o s i g n a Fo rm

8 3 3 2 . OnAp ri l 1 2 , 2 0 1 7 , s h e p res en t edt o h i m fo r s i gn i n g a Fo rm 8 3 3 2 th ats t at ed : “ I ag ree n o tt o cl ai m an ex em p t i o n fo r * * * [N.K. an d C.K.] fo r t h e t ax y ear 2 0 1 4
. ” M r. Ki rb y s i g n edth e fo rm , d at ed i t “ 4/ 1 2 / 1 7 ”, an d h an dedi tt o h er. 2 (Ho w ev er, d es p i t e p urp o rt i n g o n Fo rm 8 3 3 2 t o “ ag ree n ott o cl ai m an ex em p ti o n ” fo r the t wo d au gh t ers , M r. Ki rb y h adi n factal read y

cl ai m ed

2 M r. Ki rb y

d en i es th at h e s i gn edth e fo rm an dd i s av o ws th e s i g natu re t h at ap p ears o n i t , b u tM s . Bet h un e’ s d et ai l edacco u nto f t h e ci rcu m s t an ce o f t he s i gn i n g p ers u ad es u s th ath e p ro b ab l y d i ds i gn i t , as s h e s ay s .- 7
-

[* 7 ] th o s e ex em

p ti o n s o n th e 2 0 1 4 retu rn h e h adfi l edtwo y ears earl i er, an dh e d i d
n o tev er fi l e wi t h th e IRS an am en d edretu rnd i s cl ai m i n g t ho s e ex em pt i o n s .) SNOD an dp et i t i o n By M arch 3 1 , 2 01 7 , th e IRS h adn o t recei v ed Fo rm 8 3 3 2 fro m M s . Bet h u n e,
an d o n thatd at e t h e IRS i ss u edt o M s . Bet h u n e a s t atut o ry n o t i ce o f d efi ci en cy (“ SNOD”) fo r 2 01 4 . Th atSNOD d et erm i n edth atM s . Bet h u ne was n o tal l o wed HOH fi l i n g s t atu s n o r d ep en d en cy ex em pt i o n s an dch i ldt ax cred i ts fo r N.K. an d C.K. OnM ay

1 , 2 0 1 7 , M s . Bet h u n e s en tt o th e IRS b y t el efacs i m il e t h e Fo rm 8 3 3 2 th atM r. Ki rb y

h ads i g n ed
. 3 Onthe s am e d at e, s h e t i m el y m ai l edt o th e Co u rth er p et i t i o n co m

m en ci ng th i s cas e an dch al l en g i n g t h e SNOD. (To th e p et i t i o n s h e al s o at t ach eda co p y o f t h e s i g n edFo rm

8 3 32 .) M s . Bet hu n e’ s cas e was t ri edi n Bo s t o n , M as s ach u s et ts , i n Oct ob er 2 0 1 8
. Th e Co m m i ss i o n er fi l edh i s p o s t -t ri al b ri ef as o rd ered , b u t M s . Bet h u n e d idn o t fi le a b ri ef.

3 A l et t er fro m

th e IRS at t ach edt o M s . Bet h un e’ s am en d edp et i ti o n , wh o se au t h en t i ci t y

th e Co m m i s s i o n er d i dn o td i s pu t e, s h o ws th atIRS ex am i n at i o n p ers o n n el recei vedh er fax . Th e l et t er s t at es : “ W e recei v edy ou r res p o ns e d at ed 0 5 / 0 2 / 2 0 17 . If we can ’ t co m p let e o u r rev i ew o f t h e i n fo rm at i o n y ous en t u s b y 0 6 / 0 5 / 2 0 17 , we wi l l co n t acty o uag ai n t o p ro v id e a d at e wh en y o u can ex p ecto u r res p o n s e. Yo ud o n ’ t n eedt o res p o n d t o th i s l et t er; h o wev er, i f y o uh av e qu es t i o n s o r n eedad d i t i o n al i n fo rm at i on , y o ucan co n t actthe p ers o n l is t edab o ve.”- 8
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[* 8 ] OPINION I. Bu rd en o f p ro of A. Gen eral ru l e Th e IRS’ s d et erm i n at i o n s are p res u m edco rrect , an d a t ax p ay er g en eral l y b ears th e b urd en t o p ro v e h er en t i tl em en tt o an y d edu ct i o n , cred i t , o r o t h er t ax b en efi tth ats he cl ai m s . Ru l e 1 4 2 (a); W el ch v . Hel v eri n g , 2 9 0 U.S. 1 1 1 , 1 1 5 (1 9 3 3). Th e t ax p ay er m

us t s at i s fy t h e s p eci fi c req u i rem en t s fo r an y d educt i o n cl ai m ed . INDOPCO, In c. v . Co m m i s s i o n er, 5 0 3 U.S. 7 9 , 8 4 (1 9 9 2 ). W h ere t h e
ev i d en ce p res en t edattri al i s i n s u ffi ci en t t o s up p o rta fi n d i n g th ata p art i cu l ar i t em
s h o u ldb e al l o wed , we m

u s ts u st ai n t h e IRS’ s d et erm i n at i o ns an dd i s al l o w th e i t em . B. W i t n es s cred i b i li t y W e o b serv e t h e can d o r, s i n ceri t y , an d d em ean o r o f a wi t n es s i n o rd er t o
ev al u at e h i s t es t i m o n y . See, e.g ., Gerd auM acs teel , In c. v . Co m m i s s i o n er, 1 3 9 T.C. 6 7 , 1 5 5 (2 0 1 2 ). “ W e wi l l n o taccep tth e t es t i m o n y o f wi t n es s es atface
v al u e i f we fi n dthatth e o u t wardap p earan ce o f t he fact s i n th ei r t o tal i t y co n v ey s
an i m p res s i o n co n t raryt o the s p o k en wo rd .” Neo n at o lo gy As s o cs . P.A. v
. Co m m i s s i o n er, 1 1 5 T.C. 4 3 , 8 4 (2 0 0 0 ), aff’ d , 2 2 9 F.3 d 2 21 (3 d Ci r. 2 00 2 ). Th i s i s al l th e m o re t ru e wh en wi t n es ses co n t rad i cto n e an o t h er. See Law v
.- 9
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[* 9 ] Co m m i s s i o n er, 2 T.C. 6 2 3, 6 2 8 (1 9 4 3 ) (“ Th e p ro b lem p l ai n l y req u i res th e
s el ect i o n o f o n e o f two wi t n es s es as th e o n e wh os e t es t i m o n y m u s tb e accep t edt o b e t ru e an dco n t ro l l i n g , each o n e h av i n g g iv en t es t i m o ny wh i ch co nt rad i ct s th e
o t h er”). II. Th e d ep en d en cy

ex em p t i o n d edu ct io n A. Th e p ro v is i o n s o f s ect i o n 1 52 Fo r t h e y ear 2 0 1 4 an i nd i v i du al i s al l o w eda d edu ct i o n fo r an ex em p t i o n fo r

“ each i n d i v i du al wh o i s a d ep en d en t(as d efi n edi n s ect i o n 1 5 2 ) o f t h e t ax pay er fo r t h e t ax ab l e y ear.” Sec. 1 5 1 (c). Sect i o n 1 5 2 (a) d efi n es th e t erm “ d ep en d en t ” t o i n cl u d e “ a qu al i fy i n g ch i l d”. Gen eral l y , a “ qu al i fy i n g ch i l d ” m u s t: (1 ) b ear a
s p eci fi edrel at i o n sh i p t o the t ax p ay er (e.g ., b e a ch il d o f t he t ax p ay er), (2 ) h av e t h e
s am e p ri n ci p al p l ace o f ab o de as th e t ax p ay er fo r m o re t h ano n e-h al f o f s u ch t ax ab l e y ear, (3 ) m eetcert ai n ag e req u i rem en t s , (4 ) n o th av e p ro v i dedo ver o n eh al f o f s u ch i n di v i du al ’ s s up p o rtfo r t h e t ax ab le y ear at i s s u e, an d(5 ) n o th av e fi led a jo i n t retu rn fo r t h aty ear. Sec. 1 5 2 (c)(1 ). Un d er t h o s e p ro v is io n s M s . Bet h u n e co u l dn o tcl ai m h er ch i l dren as d ep en d en t s fo r 2 01 4 b ecau s e, as s h e ad m i t s , th ey d id n o ts h are t h e s am e p l ace o f ab o de wi t h h er fo r m o re t h an o n e-h al f
o f t h e y ear.- 1 0 -

[* 1 0 ] Ho wev er, i n th e cas e o f d i v o rcedp aren t s , s p eci al ru l es d et erm i n e wh i ch p aren tm ay

cl ai m a d ep en d en cy

ex em p t i o n d edu ct i o n fo r a ch i ld . See s ec. 1 5 2 (e); Es p in o za v . Co m

m i s si o ner, T.C. M em o . 2 0 1 1-1 0 8 ; cf. s ec. 1 5 2 (c)(4 ). Pu rs u an tt o
s ect i on 1 5 2 (e), wh en cert ai n cri t eri a are m et , a ch i l d m ay b e t reat edas a qual i fy i ng ch i l do f t h e n o ncu s t o d i al p aren t(h ere, M s . Bet h u n e) rat h er t h an o f th e cu s to d i al p aren t(M r. Ki rb y ). Sec. 1 5 2 (e)(1 ); 2 6 C.F.R. s ec. 1 .1 5 2 -4 , In co m e Tax Reg s . N.K. an d C.K. co ul db e th e qu al i fy i n g ch i l dren o f M s . Bet h un e, u n d er s ect i o n 1 5 2 (e)(1 ) an d (2 ), i f--

• t h e “ ch i l drecei v es o v er o n e-h al f o f t h e ch i l d ’ s s up p o rtdu ri n g t h e cal en d ar y ear fro m

th e ch i l d ’ s p aren t s * * * wh o are d iv o rced* * * u nd er a d ecree o f d i v o rce”, s ec. 1 5 2 (e)(1 )(A);

• s u ch ch i l dwas “ i n th e cu s t o dy o f 1 o r b o t h o f t h e ch i l d ’ s p aren t s fo r m o re t han o n e-h al f o f the cal en d ar y ear”, s ec. 1 5 2 (e)(1 )(B);

• “ t he cu s t o d i al p aren ts i g n s a wri t ten d ecl arat io n (i n s u ch m an n er an d fo rm as the Secret ary

m ay b y reg u l at i o ns p res cri b e) t h ats u ch cu s t od ial p aren twi l l n o tcl ai m s u ch ch i l d as a d ep en d en t fo r an y t ax ab l e y ear b eg i n n i n g i n s u ch cal en dar y ear”, s ec. 1 5 2(e)(2 )(A); an d

• “ t he n on cu s t o d i al p aren tat tach es s u ch wri t t en d ecl arat i o n t o th e n on cu s t o d i al p aren t ’ s retu rn ” fo r t h e ap p ro p ri at e t ax ab l e y ear, s ec. 1 52 (e)(2 )(B). Th e IRS’ s p res cri bedm ean s fo r t h e n o n cu st o d i al p aren t t o m ak e t hi s d ecl arat io n i s Fo rm

8 3 3 2 , o n wh i ch th e rel ev an ts t at em en ti s “ I ag ree n o tt o cl ai m ”. A n o n cu s t o d i al p aren tm ay rel y o n an al t ern at i v e d o cu m en t , p ro v id edth at- 1 1 -

[* 1 1 ] i t“ co n fo rm [s ] t o th e s ub s t an ce” o f Fo rm 8 3 3 2 . 2 6 C.F.R. s ec. 1
. 1 52
- 4 (e)(1 )(i i ). Fo rm 8 3 3 2 req u i res a t ax p ay er t o fu rn is h : the n am e o f t h e ch i l d ; th e
n am e an dSo ci al Secu ri t y n u m b er o f the n o n cu s to d i al p aren tcl ai m i ng th e d ep en d en cy

ex em p t i o n d educt i o n ; th e So ci al Secu ri t y n u m b er o f t h e cu s t o d i al p aren t ; th e s i gn atu re o f t h e cu s t o d i al p aren t ; th e d at e o f t h e cu s t o d i al p aren t ’ s
s i gn atu re; an d t h e y ear(s ) fo r wh i ch th e cl ai m s were rel eas ed . Fo r t h e y ear at i s s u e h ere, a s i gn edju d gm en tco p y o f a co u rto rd er can n o ts at i sfy s ect i o n 1 5 2 (e)(2 ). See 2 6 C.F.R. s ec. 1 .1 5 2 -4 (e)(1 )(i i) (“ A co u rto rd er o r d ecree o r a s ep arat i on ag reem en tm ay

n ot s erv e as a wri t t en d ecl arat i o n ”). Wh et h er m ad e o n Fo rm

8 3 3 2 o r b y

an equ i v al en td o cu m en t, th e b as i c el em en tn eces s ary

fo r s at i s fy i n g s ect io n 1 5 2 (e)(2 )(A) i s a cu s to d ial p aren t’ s d ecl arat io n th at(i n t h e wo rd s o f t h e s t atu t e) h e “ wi l l n o t cl ai m ” t h e ch i l d as a d ep en d en t fo r a t ax ab le y ear. B. Th e l acko f a d ecl arat i o n Th e Co m m is s i o n er co n t en d s th atM s. Bet h u n e’ s cl ai m i n th i s cas e fai l s b ecau s e s h e i s u n ab l e t o s h ow co m p l i an ce wi t h t h e t h i rdan d fo u rt h req u i rem en t s
s t at edab o v e. Th ati s , th e Co m m i s s i o n er co n t en d s th atM r. Ki rb y d idn o t ev er s i g n a d ecl arat i o n th ath e “ wi l l n o tcl ai m s u ch ch i l das a d ep en d en t ” an dth at M s . Bet h u n e d i dn o t“ at t ach [] s u ch wri t t en d ecl arat io n t o ” h er ret u rn .- 1 2 -

[* 1 2 ] M s . Bet h u n e p ro ffers two d o cu m en t s t h at , s h e co n t en ds , s at i sfy
s ect i on 1 5 2 (e)(2 ). W e co n s i d er each i n tu rn .

1
. M r. Ki rb y ’ s J u l y 2 0 1 5 d o cu m en t M s . Bet hu n e p ro v i d edt o IRS ex am i n at i o n p ers on n el M r. Ki rb y ’ s s t at em en t , s i gn edan dn o t ari zedo n J ul y 9 , 2 0 1 5 , wh ich s h e co n t en d s s at is fi es
s ect i on 1 5 2 (e)(2 ). Th e Co m m i s s i o n er co n t en ds th atth e d ocu m en t i s i n ad equ at e fo r t wo p ro cedu ral reas o n s th atwe n eedn otad dres s , 4 b ecau s e we s u s t ai n a t h i rd arg u m en th e m ak es . In th atd o cu m en tM r. Ki rb y d i d n o tm ak e t h e s t at em en t req u i redb y t h e
s t atu te--i .e., th ath e “ w i l l n o t cl ai m ” t h e ch i l das a d ep en d en tfo r 2 0 1 4. M r. Ki rb y d i ds wear “ t hatth e ab o v e s t at em en t s s ub s cri b edb y h i m are t ru e an d accu rat e”, an d t h e “ ab o v e s t at em en t s ” i n cl u d edth at“N an dC wi l l co nt i n u e t o b e cl ai m edb y M o t h er/pl ai n ti ff (as p ri o r t o 2 0 1 4 t ax y ear)”. Bu tth ere are t wo d efect s i n th e
s t at em en t :

4 Fi rs t , th e Co m

m i s s i o n er ci t es 2 6 C.F.R. s ec. 1 .1 5 2 -4 (e)(1 )(i i ), In co m e Tax Reg s. (“ A wri t t en d ecl arat i o n * * * m u s t b e a d o cu m en t ex ecu t edfo r t h e s o l e p u rp os e o f s erv i ng as a wri tt en d ecl arat i on u n d er th is s ect i o n . A co u rto rd er o r d ecree * * * m ay

n o ts erv e as a wri t t en d ecl arat i o n”), b u tM r. Ki rb y ’ s s t at em en ti s arg u ab ly a d o cu m en td i s t in ctfro m th e o rd er i t s el f, an di t s p u rp o se i s u n cl ear. Seco n d , th e Co m

m i s si o ner arg u es th atthe s t at em en twas n o t“ at t ach ed ” t o M s . Ki rb y ’ s retu rn . See i n fra p t . II.B.2
.- 1 3 -

[* 1 3 ] Fi rs t , M r. Ki rb y ’ s J u l y 2 0 1 5 d o cu m en t m ak es n o u n d ert ak i n g ab o u twh at M r. Ki rb y

wi l l cl ai m

as t o N.K. an dC.K. It s tat es th atM s . Bet h u n e “ wi l l ” cl ai m N.K. an d C.K., b u ti t d o es n o ts t at e t h atM r. Ki rb y wi l l n o tcl ai m

th em . Infact , M r. Ki rb y

d i dcl ai m

th em , an di n th ats t at em en th e d i d n o tu n d ert ak e t o d o
o t h erwi s e n o r t o u n d o wh ath e h adp rev io us l y d on e. Seco n d , M r. Ki rb y ’ s d o cu m en tex ecu tedi n J u l y 2 0 1 5 m ak es n o u n d ert ak i n g ab o utwh atM r. Ki rb y

wi l l cl ai m

fo r 2 0 1 4
. Th e d o cu m en tm ak es as sert i o ns ab o u t wh at“ wi l l co n t i n ue t o b e cl ai m ed ” an dwh at“ wi ll b e cl ai m ed ” o n t ax retu rn s , b u t t h o s e fo rward -l o o k i n g as s ert io n s m ad e i n J u l y 2 0 1 5 d o n o tad dres s th e p rev i o u s y ear o f 2 0 1 4 . Cf. 2 6 C.F.R. s ec. 1 .1 52 -4 (e)(1 )(i ) (“ Awri t t en d ecl arat i o n th at
s p eci fi es al l fu tu re y ears i s t reat edas s p eci fy i n g th e fi rs tt ax ab l e y ear aft er t h e t ax ab l e y ear o f ex ecu t io n ” (em p h as i s ad d ed )). Th e d o cu m en tm ak es as s ert i o n s ab o utcl ai m s m ad e “ p ri o r t o 2 0 1 4 t ax y ear”, b u tth os e d o n o tad dres s 2 0 1 4
. M r. Ki rb y ’ s J u l y

2 0 1 5 s tat em en ts i m

p l y fal l s s ho rto f wh ats ect i o n 1 5 2 (e)(2 ) req u i res . 2
. Th e Ap ri l 2 0 1 7 Fo rm 8 33 2 IRS p ers o n n el ex am i ni n g h er 2 0 1 4 retu rn t o ldM s. Bet h u ne i n Feb ru ary 2 0 1 7 thats h e n eed ed a Fo rm 8 33 2 s i g n edb y

M r. Ki rb y , an ds h e p ro du cedi tt o t h em two m o nt h s l at er (s h o rt l y aft er t h ey h adi s s u edth e SNOD). M s . Bet h u n e- 1 4 -

[* 1 4 ] co nt en d s t hatthi s fo rm s at i s fi eds ect i on 1 5 2 (e)(2 ). Th e Co m m i ss i o ner d i s p u t edth e au t hen t i ci t y

o f t he Fo rm

8 3 3 2 as a m at t er o f fact , b u twe h av e fo u n d t h atM r. Ki rb y

d i ds i g n th e fo rm

as al leg ed . M s . Bet hu n e h as th u s p rev ai l edo n t h atd i sp u t e o f fact
. Ho wev er, t h e Co m

m i s s i on er rai s es an ad d i t i o n al arg u m en tag ai n s t t h e Fo rm 8 3 3 2 : Sect i o n 1 5 2 (e)(2 )(B) p ro v i d es th atthe req u i rem en t s are s at is fi edi f

“ t h e n o n cu s t o d i al p aren tat t ach es s u ch wri t t en d ecl arat i o n t o th e n o n cu s t o d i al p aren t ’ s retu rn fo r t h e t ax ab l e y ear b eg i n n i n g duri n g s uch cal en d ar y ear.” Th e Co m m i s s i o n er co n t en d s th at , fo r p u rp o s es o f t h ats t atut e, M s . Bet h u n e d i d n o t

“ at t ach [] s u ch wri t t en decl arat i o n [i .e., th e Fo rm 8 3 3 2] t o * * * [h er] retu rn ” fo r 2 0 1 4
.

“ At t ach ” h as an ev i d en tl i t eral m ean i n g , s ee Arm s t ro n g v . Co m m i ss i o n er, 1 3 9 T.C. 4 6 8 , 4 7 9 (2 0 1 2 ) (Go ek e, J ., co n cu rri n g ), aff’ d , 7 4 5 F.3 d8 9 0 (8 th Ci r. 2 0 1 4 ), b u t t h at l i t eral m ean i n g h as b eco m e s o m et i m es d i ffi cu l t t o v i n d i cat e wh en
co n st ru i n g s ect i o n 1 5 2 (e) i n t h e co n t ex t o f i t s p ract i cal ad m i n i s t rat i o n b y th e IRS. Fo r ex am p le, wh ere ret u rn s are fi l edel ect ro ni cal l y , s ee i d
. at4 8 1-5 0 8 (Ho l m es , J ., d i s s en t i n g), a m ore fi g u rat i v e m ean i n g m u s tb e i n v o k ed . M o reo v er, i n J an u ary- 1 5 -

[* 1 5 ] 2 0 1 7 th e Go vern m en tp ro p o s ed 5 reg u lat i o n s th atal l o w s ub m i s si on , “ du ri n g
an ex am i n at i o n ”, o f a Fo rm 8 3 3 2 th atwas n o tl it eral l y at t ach edt o t h e ret urn : A n o n cu s t o d i al p aren t m ay s ub m i t a co p y

o f t h e wri t t en d ecl arat i o n t o t h e IRS d u ri n g an ex am i n at i o n t o s ub st an t i at e a cl ai m t o a d ep en d en cy

ex em p t i o n fo r a ch i l d . A co p y o f a wri tt en d ecl arat i o n * * * p ro v i d ed du ri n g an ex am i n at io n , wi l l n o tm eetth e requ irem en t o f t h i s p arag rap h (e) i f t he cu s t o d ial p aren ts i gn edth e wri t t en d ecl arat i o n aft er th e cu s to d i al p aren tfi l eda retu rn cl ai m i n g a d ep en d en cy

ex em p t i o n fo r t h e ch il dfo r t h e y ear at i s s u e, an d t h e cu s t od ial p aren th as n o tfi l edan am en d edretu rnt o rem o v e t h atcl ai m t o a d ep en d en cy

ex em p ti o n fo r t h e ch i l d
. Sec. 1 .1 5 2 -5 (e)(2 )(i ), Pro po s edIn co m e Tax Reg s ., 8 2 Fed . Reg . 6 3 8 7 (J an . 1 9 , 2 0 1 7 ). In th e s eco n ds en t en ce q u o t edab o v e, th i s p ro p o s edreg u l at i o n qu al i fi es th e al l o wan ce o f t h e Fo rm

8 3 3 2 s ub m it t eddu ri n g ex am i n at i o n b y s t at i n g th at t h e fo rm wi l l b e i n effect i ve i f i t wo u l d al l o wth e n o n cu s t o d i al p aren tt o g etth e t ax b en efi t t h atth e cu st o d i al p aren t h ad al read y o b t ai n edan dwo u l dn o t rel i n qu i s h . Li k e t h e

5 In h i s p o s t -tri al b ri ef, th e Co m m i s s i o n er ex p l ai n s t h e effect o f t h es e (m erel y ) p ro p o s edreg u l at i o n s as fo l l o w s:

Th e p ro p os edreg u l at i o n i s ap p l i cab l e t o t ax ab l e y ears b eg i nn i n g aft er t h e d at e t h e reg u l at i o n s are p ub li s hedas fi n al reg u lat i o n s i n th e Fed eral Reg i s t er. 8 2 Fed
. Reg . 6 3 70 , 6 38 8 (p ro po s edJ an . 1 9 , 2 0 1 7 ) (t o b e co d i fi ed atTreas . Reg . § 1 .1 5 2
- 5 (e)(2 )(i )). Pen di n g th e i s s u an ce o f th e fi n al reg u l at i o n s , t ax p ay ers m ay ch o o s e t o ap p l y t h e p ro p o s edreg u l at i o n s i n an y o p en t ax ab l e y ears . Id . at6 3 7 7 . Pro p o s edreg ul at i o n s are n otb i n d i n g o n th e Co u rt an dare g en eral l y g i v en n o g reat er wei g h tth an a l i t i g at i o n p o s i t i o n t h o u g h the Co u rtm ay

rel y o n th em fo r g u i d an ce. [Ci t at i o n s o m i t t ed .]- 1 6 -

[* 1 6 ] p ro v i s i o ns fo r el ect ro n i c fi l i n g , th at ru l e d oes n o ts eem t o em p l o y a p l ai n o r l i teral m ean i n g o f t he wo rd“ at t ach ed ”. Ho wev er, t h e p ro v i s i o n s fo r el ect ro n i c fi l i n g are n o tap p l i cab l e h ere, wh ere M s . Bet h u n e fi l eda p ap er ret u rn , an d t he p ro v i si o n s fo r s ub m i s s i o n du ri ng
ex am i n at i o n are n otap p l i cab l e h ere, wh ere t h e cu s t o d i al p aren tn ev er rel in qu i s h ed t h e d ep en d en cy

ex em p t i o n d edu ct i o n . Th e ap p l icab l e, o p erat i v e ru le i s th at M s . Bet h u n e h adt o “ at t ach ” t h e Fo rm 8 3 3 2 t o h er ret urn , b u ts h e d i dn o td o s o . Co n s equ en t l y , s h e i s n o ten t i t l edt o th e d ep en d en cy ex em p t i o n d educt i o n s fo r N.K.
an d C.K. III. Ch i l d t ax cred i t A t ax p ay er i s en t i t l edt o a ch i l dt ax cred i tfo r “ each qu al i fy i n g ch i l d ”, as d efi n edi n s ect i o n 1 5 2 , wh o h as n o treach edth e ag e o f 1 7 an d fo r wh o m th e t ax p ay er i s al l o weda d ep en d en cy ex em pt io n d edu ct i o n u nd er s ect i on 1 5 1
. Sec. 2 4 (a), (c)(1 ). Gi v en o u r d et erm i n at i o n t h atu n d er s ect i o n 1 5 2 n ei t h er N.K.
n o r C.K. i s a “ qu al ify i ng ch i l d ” o f M s . Bet h u n e fo r t h e y ear ati s s u e an dthat M s . Bet h u n e i s n o tal l o wedthe d ep en d en cy ex em p t i o n d edu ct i o n fo r ei t h er o f t h em , i tfo ll o ws t h atM s . Bet h u n e i s n o t en t i tl edt o a ch i l dt ax cred i tfo r N.K. o r C.K. fo r t h aty ear.- 1 7 -

[* 1 7 ] IV. Head -o f-h o u s eh o l dfi l i n g s t atu s Sect io n 1 o f t h e Co d e p ro v i d es d i fferen tt ax rat es fo r d i fferen tt ax p ay ers , an d s ect i o n 1 (b ) p ro v i d es rel at i v el y fav o rab l e rat es fo r a “ h eado f a h o us eh o l d(as d efi n edi n s ect i o n 2 (b ))”. Sect i o n 2 (b ) i n tu rn d efi n es “ h ead o f a h o u s eh o l d ”, an d
o n e o f t h e cri t eri a fo r th ats t atu s i s th at t h e t ax p ay er “ m ai n t ai n s as h i s h o m e a h o u s eh o l dwh ich co n s ti tu t es fo r m o re t h an o n e-h al f o f s u ch t ax ab l e y ear t h e p ri n ci p al p l ace o f ab o d e, as a m em b er o f s u ch h o u s eh ol d , o f * * * (i ) a qu al i fy i n g ch i l do f t h e i n di v i du al (as d efi n ed i n s ect i o n 1 5 2 (c), d et erm i n edwi t h o u t reg ardt o
s ect i on 1 5 2 (e))”. Sec. 2 (b )(1 )(A)(i ). Un d er s ect i o n 1 5 2 (c)(1 )(B), a “ qu al i fy i n g ch i l d ” m u s th av e “ t h e s am e p ri n ci p al p l ace o f ab o d e as th e t ax p ay er fo r m o re t h an
o n e-h al f o f s u ch t ax ab l e y ear”; an db y p ro v i d i n g t hatth e ch i l d ’ s s t atu s i s d et erm i n ed“ wi t h o u treg ardt o s ect i o n 1 52 (e) [“ Sp eci al Ru l e fo r Di vo rcedParen t s , Et c.”] ”, s ect i on 2 (b ) p ro v id es th ata n on cu s t o d ial p aren tcan n o t m eetth e “ p ri n ci p al p l ace o f ab o d e” req u i rem en t b y o b t ai ni n g a d ecl arat i on fro m th e cu s t o d i al p aren t
. Rat h er, HOH s t atu s d ep en d s o n h av i n g a qu al i fy i n g ch il dactu al l y s hari n g th e t ax p ay er’ s p l ace o f ab o de fo r m o re t h an o ne-h al f o f t he y ear. M s . Bet hu n e ad m i t s , h owev er, t h at b o t h N.K. an d C.K. res i d edwi t h t h ei r fat h er fo r m o re t h an on e-h al f o f 2 0 1 4 . Co n s equ en t l y , n o qu al i fy i n g ch i l d l i v ed- 1 8 -

[* 1 8 ] wi th M s . Bet h un e i n h er p l ace o f ab od e fo r m o re t h an o n e-h al f o f t h aty ear,
s o s h e i s n o ten t i t l edt o HOH fi l i n g s t atu s . In v i ew o f t h e fo reg o i n g , Deci s i o n wi ll b e en t eredfo r
res p o nd en t
.