T.C. M em o . 2 0 1 9 -9 1

UNITED STATES TAX COURT

J ASON GEORGE DEM A R, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 2 3 4 61 -1 7
. Fi l edJ u l y 1 8, 2 0 19
.

J as o n Geo rg e DeM ar, p ro s e. Sam u el M . W arren an d Ro b ertD. Hei t m ey er, fo r res p o nd en t .

M EM ORANDUM OPINION BUCH, J u d g e: Th e p art i es s ub m i t t edth i s cas e fu l l y s t i p u lat edu n der Ru l e 1 2 2
. 1 Th e i s s u es rem ai n i n g fo r co n s i d erat i o n al l tu rn o n a s i ng l e qu es t i o n :

1 Un l es s o t h erwi s e i nd i cat ed , al l Ru l e referen ces are t o th e Tax Co u rtRu l es o f Pract i ce an dPro cedu re, an dal l s ect i on referen ces are t o t h e In t ern al Rev en u e Co d e (Co d e) i n effect fo r t h e y ear i n i s s ue.- 2
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[* 2 ] wh et h er M r. DeM ar m ay cl ai m h i s s o n TD 2 as a d ep en d en tfo r 2 0 15 . Becau s e M r. DeM ar d i dn o tat t ach 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 p t i o n fo r Ch i l d b y

Cu s t o d i al Paren t , o r a s im i l ar wri tt en d ecl arat i o n t o h i s
o ri g i nal 2 0 1 5 Fed eral i n co m e t ax retu rn , h e m ay n o tcl ai m

h i s s o n as a d ep en d en t fo r 2 0 1 5
. Back gro u n d M r. DeM ar i s d i v o rced an d h as o n e s o n , TD, wi t h h i s ex -wi fe, Am an d a Ren ee DeM ar. TD was b orn i n 2 0 0 8 . In2 0 1 0 M r. an d M s . DeM ar ag reedt o
cu s t o dy an dch i l ds up p o rtt erm s i n a co n s en tju d g m en to f d iv o rce. In th e ju d g m en t t h ey es t ab l i s hedTD’ s p ri m ary res i den ce wi t h M s . DeM ar. Th ey al so ag reedth at M r. DeM ar was en t i t l ed t o cl ai m TD as a d ep en d en tfo r ev en -n um b eredy ears . Fo r
o d d -n u m b ered y ears M r. DeM ar was en t it l edt o cl ai m TD o n l y i f h e s t ay edcu rren t wi t h h is ch i l ds up p o rto b l i g at i on s an d M s . DeM ar’ s an n u al g ro s s i n co m e was l es s t h an $ 15 ,0 0 0
. If t h es e co n d i t i o n s were m et , M s . DeM ar ag reedt o ex ecu t e Fo rm 8 3 3 2 o r a s i m i l ar wri tt en d ecl arat i o n . M r. DeM ar t im el y

fi ledFo rm

1 0 4 0 A, U.S. In d i v i dual In co m e Tax Retu rn , fo r 2 0 1 5 l i s t i n g h i s earn edi n co m e an dad ju s t edg ro s s i n co m e as $ 3 2 , 6 9 6 each . He al s o cl ai m edTD as a d ep en d en to n th atretu rn , el ect edh eado f h o u s eh o l d s t atu s ,

2 Th e Co urt refers t o m i n o rs b y t h ei r i n i ti al s. See Ru l e 2 7 (a)(3 ).- 3
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[* 3 ] an d cl ai m eda d ep en d en cy ex em p t i o n d edu ct io n , th e ch i l dt ax cred it , an dthe
earn edi n co m e t ax cred it . He cl ai m edh eado f h o us eh o l dfi l in g s tatu s o n th e b as i s
o f h av in g cl ai m eda d ep en d en t . M r. DeM ar d i d n o ti n cl u d e Fo rm 8 3 3 2 o r a
s i m i l ar wri t t en d ecl arat i on wi t h h i s 2 0 1 5 retu rn . Hi s ex -wi fe cl ai m ed TD o n h er 2 0 1 5 retu rn an dfai l edt o t i m el y ex ecu t e Fo rm

8 3 3 2 o r a s im il ar wri t ten d ecl arat io n . OnAu gu s t1 8 , 2 0 1 7, t he Co m m i s s i o n er i ss u edM r. DeM ar a n o t i ce o f d efi ci en cy

fo r h i s 2 0 1 5 ret u rn . Inthe n o t i ce t h e Co m m i s s i o ner d et erm i n edth at TD was no tM r. Dem ar’ s d ep en d en t ; d i sal l o wedth e d ep en d en cy ex em p ti o n d educt i o n , ch i l dt ax cred i t, an dearn edi n co m e t ax cred i t ; ad ju s t edh i s fi l i n g s t atu s fro m h eado f h o us eh o l dt o s i n g l e; an dad ju st edth e s t an d ard d edu ct i on
acco rd i n g l y . 3 Aft er M r. DeM ar recei v edth e n o t i ce o f d efi ci en cy , M s . DeM ar
ex ecu t edFo rm

8 3 3 2 fo r 2 0 1 5 . Wh i l e res i d i n g i n M i ch i g an , M r. DeM ar t i m el y fi led a p et i ti o n ch al l en g i n g th e Co m m i ss i o n er’ s d et erm i n at i o ns . Th e p art i es jo i nt l y

m ov edu n d er Ru l e 1 22 t o s ub m it t h i s cas e fu ll y
s t ip u l at ed . Th e p art ies ag reed th atthe cas e m ay b e s ub m i tt edo n t he b as i s o f t h e

3 Th e Co m

m i ss i o n er al s o i n creas edM r. DeM ar’ s i nco m e b y $ 3 , 7 4 7 fo r can cel l at i o n o f i nd eb t ed n es s . M r. DeM ar ag reedt o t h atad ju s t m en t .- 4
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[* 4 ] p l ead i n g s an dth e fact s reci t edi n th ei r s t i p u l at io n o f fact s . M r. DeM ar d i dn ot fi le a b ri ef. Di s cu ss i o n Th e Co m m is s i o n er’ s d et erm i n at i o n s i n a n o t i ce o f d efi ci en cy are g en eral l y p res u m edco rrect , an dth e t ax p ay er b ears th e b urd en o f p ro v i n g an erro r. Ru l e 1 4 2 (a); W el ch v . Hel v eri n g , 2 90 U.S. 1 1 1 , 1 1 5 (1 9 33 ). Th e s ub m i s s i on o f t h i s
cas e u n d er Ru l e 1 2 2 d oes n o tal t er t he b urd en o f p ro o f. See Ru l e 1 2 2(b ). In th i s cas e t h e s t an d ardd edu ct i on , d ep en d en cy ex em p t i o n d edu ct i on , ch i l d t ax cred i t , earn edi n co m e t ax cred i t , an dh eado f h o u seh o l d fi l i n g s t atu s are al l affect edb y

wh et h er TD qu al ifi edas M r. DeM ar’ s d ep en d en t fo r 2 0 1 5
. See s ecs . 6 3 (c)(2 ), 1 51 (a), (c), 2 4 (a), 3 2 (c)(1 )(A), (3 ), 2 (b )(1 ). M r. DeM ar was n o ten t i t l ed t o cl ai m TD as a d ep en d en tfo r 2 0 1 5 b ecau s e h e d i dn o t s at i s fy

th e req u i rem en t s es t ab l i s hedu n der s ect io n 1 52 . Fo r a n o ncu s t o di al p aren tt o cl ai m

a qu al i fy i n g ch i l das a d ep en d en tu n der s ect io n 1 52 , (1 ) t he
cu s t o d i al p aren tm

u s ts i g n a wri t t en d ecl arat i o n s t at i n g th ath e o r s he wi l l n o t cl ai m th e ch i l das a d ep en den tan d(2 ) t h e n o n cu s t o d i al p aren tm us tat t ach th at d ecl arat io n t o h is o r h er ret u rn . Sec. 1 5 2 (e)(2 ). Th e n eces s ary wri t ten d ecl arat i o n i s co m m o n l y m ad e o n Fo rm

8 33 2 . Th e p art i es d o n o t d i s p u t e t h atM s. DeM ar was- 5
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[* 5 ] th e cu st o d i al p aren t an d M r. DeM ar was the n o n cu s to d ial p aren t. 4 M r. DeM ar d i dn o t recei v e Fo rm

8 3 3 2 o r a s i m i l ar wri t t en d ecl arat i on fro m M s . DeM ar t h at
s h e was rel eas in g h er ri gh t s t o cl ai m TD unt i l 2 0 1 7 , aft er M r. DeM ar h adal read y fi led hi s 2 0 1 5 retu rn . M r. DeM ar arg ues h e was en t i t l edt o cl ai m TD as a d ep en d en t fo r 2 0 1 5 b ecau s e h e an d M s . DeM ar fu l fi l l edth e co n d it i o n s i n th ei r ju d g m en to f d iv o rce. Bu t M r. DeM ar d i dn o t at t ach Fo rm 8 3 3 2 o r a s im i l ar wri t ten d ecl arat io n t o h i s retu rn , as ex p l i ci tl y req u i redb y t h e Co d e. W e n eedn o treach th e qu es t i o n o f wh et h er s ect i on 1 5 2 (e)(2 )(B) l eav es
ro o m fo r a n o ncu s t od i al p aren tt o s ub m i tFo rm 8 3 3 2 o r a s i m i l ar wri t t en d ecl arat io n ats o m e p o i n t aft er fi l i n g h i s o r h er o ri g in al retu rn . Th e cu rren t reg u l at i o n s d o n o tex p l i ci tl y al l o w (o r p ro hi b i t ) Fo rm 8 3 3 2 o r a s i m i l ar wri t t en d ecl arat io n t o b e s ub m i t t ed du ri n g ex am i n at i o n o r wi t h an am en d edretu rn . Sec. 1 .1 52 -4 , In co m e Tax Reg s . A p ro p o s edreg u lat i o n ex p l ici t l y p erm i t s a
n o n cu s t od i al p aren tt o s ub m i tFo rm 8 3 3 2 o r a s i m i l ar wri tt en d ecl arat i o n du ri n g
ex am i n at i o n o r wi t h an am en d edretu rn . Sec. 1 .1 5 2 -5 (e)(2 )(i ), Pro p o s edIn co m e Tax Reg s ., 8 2 Fed . Reg . 6 3 8 7 (J an . 1 9 , 2 0 1 7 ). Bu t t h atreg u l at i o n req u ires th atth e
cu s t o d i al p aren tei t her d i dn o tcl ai m the d ep en den cy

ex em p t i o n o r fi l edan

4 A cu st o d i al p aren ti s “ t h e p aren th av i n g cu st o dy fo r t h e g reat er p ort i o n o f t h e cal en d ar y ear.” Sec. 1 5 2 (e)(4 )(A).- 6
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[* 6 ] am en d edretu rn rem o v i n g th e cl ai m t o t h e d ep en d en cy

ex em p t io n . Id . W e h av e n o s u ch fact s i n th e reco rd
. Co n cl u s io n Becau s e M r. DeM ar m ay n o tcl ai m

TD as h i s d ep en d en tfo r 2 0 1 5 , h e i s n o t
en t i t l edt o th e d ep en d en cy ex em p t i on d edu ct i o n , th e ch i ldt ax cred i t , th e earn ed i n co m e t ax cred i t , an d h eado f h o u s eh o l dfi l in g s t atu s fo r 2 0 1 5. Bei n g i n el i g i b l e fo r h eado f h ou s eh o l dfi l i ng s t atu s , M r. DeM ar s h o u l dp ro p erl y h av e fi l edas
s i ng l e fo r 2 0 1 5 . Ital s o fo l l o ws th at we m u s tup h o l dth e Co m

m i s si o n er’ s ad ju s t m en t s t o M r. DeM ar’ s s t an d ard d edu ct i on . To refl ectthe 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 .