T.C. Mem o. 2 01 6- 20 6

UNITED STAT ES TAX COURT

W ILLIAM E. LOW E AND T ESS LOW E, Peti ti on ers v. COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 10 85 8- 14
. Fi le d No ve m be r 9, 2 01 6.

W il li am E. Lowe an d Tes s Lo we, pr o s es e. Su sa n S . Can av el lo an d J oh n K. Par ch m an , forres po nd en t.

MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Ju dg e: Res po nd en t d et erm in eda de fic ie nc y of $ 1,5 47 in pe ti ti on ers ’ Fed eral in co m e ta x fo r th e 2 01 0 t ax ab le y ear. The ce nt ral is su e fo r 1

Unl es s o th erwi se in di cat ed , all sec ti on refe ren ces are t o t he Int ern al 1 Rev enue Co de ineffe ctforth e y ear a t i ss ue , andall Ru le refe ren ces are t o t he Tax Co urt Ru le s o f Prac ti ce an d P ro cedur e.- 2 -

[* 2] de ci si on is whet he r pe ti ti on ers are en ti tl edto a de pe nd en cy ex em pt io n de du ct io n fo r th e m in orch il d J .L. for 2 01 0. Th e an swe r inturnde te rm in es whe th er p et it io ne rs are en ti tl edto a ch il d t ax cred itfor20 10 . W e res ol ve th es e is su es infav orof r es po nd en t. FINDINGS OF FACT So m e o f th e fac ts ha ve be enst ip ul at edan d a re s o fo un d. Th e st ip ul at io n o f fact s an d t he att ach edex hi bi ts are i nc or po rat edhe rei n b y

th is refe ren ce. Pet it io ne rs res id edinLou is ianaat t he ti m e th e p et it io n was fil edwith t he Co urt. Pet it io ne rs are h us ba ndan d wi fe an d wer e m arri edth ro ug ho ut20 10
. Herea fte r, refe ren ces to pe ti ti on er i n t he si ng ul ar s ha ll de no te Tess Lowe. Pet it io ne r ha s two ch il dr en , M.L. andJ.L., fro m a pr ev io us m arri ag e to W il li am A. Leon(Mr. Leo n)
. As o f th e cl os e o f 20 10 , bo th ch il dr enwere m in or s. 2 A con se ntjud gm en t was en te redby a pari sh di st ric t co urt i n Lo ui si an a in 20 07 an d was si gn edby atto rn ey s fo r bo th pe ti ti on er an d M r. Leon . The co ns en t jud gm en t s ti pu la te s tha t p et it io ne r an d M r. Leon were t o h av e joi ntcu st od y of M.L. an d J .L. andth atpe ti ti on er was de si gn at ed“ th e p rimary cu st od ia l p aren t, subjec t t o re as on ab le vi si ta ti on pri vi le ge s i n fa vo r of de fen da nt , W il li am

A. Leon ”, The Co urt re fers to m in orch il dr enby the ir i ni ti al s. See Ru le 27 (a)( 3) . The 2 ta x t reat m en t o f M.L. is no t anis su e in th is cas e; pe ti ti on ers di d n otatt em ptto cl ai m M.L. as ade pe nd en t o n t he ir jo in t Fe de ral in co m e ta x re tu rnfor20 10
.- 3 -

[* 3] as sp eci fie d i n t he co ns en t ju dg m en t, i nc lu di ng all owi ng pe ti ti on er an d M r. Leo n t o a gr ee upo n a ny oth er v is it at io n p riv il eg es . The co ns en t ju dg m en t fu rth er st at es th atMr. Leo n “ ha s the rig htto reque sta rev ie w of h is ab il ity to cla im th e m in orch il d, M .L., as a d ep en de nton hi s an nu al Fed eral an d S ta te Inc om e Tax Returns , so lo ng as h e is curren t o n h is supp ort o bl ig at io n a ndm eet s the bu rd enof pr oo f pu rs ua ntto th e la ws.” Th e co ns en t ju dg m en t i s s il en t as to th e tr eat m en t o f J.L. fo r Fed eral or S ta te in co m e ta x p ur po se s. Pet it io ne rs ti m el y

fil eda joi ntFed eral in co m e ta x re tu rnfor20 10 (joi nt return) . On th e joi ntreturn p et it io ne rs li st edJ.L. as a de pe nd en t, cl ai m in g a de pe nd en cy

ex em pt io n d educ ti on an d ach il d t ax cred itan d a tt ach in g t o t he joi nt return aco py of th e co ns en t ju dg m en t. Pet it io ne rs di d n otin cl ud e with t he joi nt return aFo rm

83 32 , Rel eas e/ Rev oc at io n o f Rel eas e o f Cl ai m to Exem pt io n fo r Ch il d b y Cu st od ia l Pa ren t. Altho ug h p et it io ne rs fil edth e joi ntreturn a s h av in g be ensel f-p rep ared , pet it io ne r te st ifi edat t ria l tha t h er fa th er, wh o i s an acco un tant bu t n ota ta x re tu rnpre pa rer, h el pe d p rep are t he joi ntreturn, an d h e was cal le d a s a witne ss an d t es ti fie d a t tria l o n b eh al f of pe ti ti on ers . Pet it io ne r’s fathe r te st ifi edth at , onth e b as is of h is rev ie w of the in st ru ct io ns pr ov id edforth e Fo rm

10 40 , U.S. Ind iv idua l In co m e Tax Return, fo r th e 2 01 0 ta xabl e y ear, h e co ns id eredpe ti ti on er t o b e th e n on cu st od ia l p aren t o f J.L. fo r- 4 -

[* 4] pu rp os es of p rep ari ng th e joi ntreturn. He fu rth er u nd ers to odth at , bec au se pe ti ti on er was subjec t t o aco urt o rd er tha t wen t i nt o e ffec t b etween19 84 an d 20 09 , pet it io ne rs co ul d i nc lu de cert ai n p ag es fro m th e co urt o rd er i n l ie u o f a Fo rm 83 32 to supp ort the ir c la im in g ade pe nd en cy ex em pt io n d educ ti on an d ach il d t ax cred itfor20 10
. App aren tl y

Mr. Leo n h adals o c la im edJ.L. as a de pe nd en t o n h is 20 10 Fed eral in co m e ta x re tu rn . As a res ul t o f th is di sc rep an cy , res po nd en t ex am in ed th e joi ntreturn andpro po se d t o d is al lo w pet it io ne rs ’ cl ai m edde pe nd en cy ex em pt io n d educ ti on an d c hi ldtax cred it . In re sp on se , pet it io ne rs sen t re sp on de nt a le tt er d at edMarc h 2 5, 2 01 3, d is ag reei ng with the pro po se d a dju st m en ts . Pet it io ne rs att ach edth e co ns en t ju dg m en t t o t he let te r; wh il e th ey adm itte d i n t he le tt er tha t J .L. sp en t “ m or e th ansi x m on th s” ou t o f th e 2 01 0 t ax ab le y ear l iv in g with M r. Leon , th ey

arg ue d t ha t the y

no ne th el es s wer e en ti tl edto cla im J.L. as a de pe nd en t b ecau se of t he co ns en t ju dg m en t’s re co gn it io n o f pe ti ti on er as th e

“pr im ary cu st od ia l p aren t”
. On Fe brua ry

18 , 20 14 , res po nd en t m ai le d p et it io ne rs a no ti ce o f de fic ie nc y fo r th e 2 01 0 t ax ab le y ear d is al lo win g the de pe nd en cy ex em pt io n d educ ti onan d (a s a co ro ll ary th ereo f) the ch il d t ax cred it . Peti ti on ers ti m el y fil eda pe ti ti on with t hi s Co urt d is pu ti ng th e d is al lo wan ces . Thei r pe ti ti on , whi chis a le tt er d at edMay 6,- 5 -

[* 5] 20 14 , is inall res pe ct s i de nt ic al to th ei r Mar ch25 , 20 13 , let te r, ex cep t tha t co nt rary to the earl ie r le tt er, p et it io ne rs ass ertth atJ.L. sp en t “ ap pr ox im at el y si x m on th s” ou t o f th e 2 01 0 t ax ab le y ear l iv in g wi thMr. Leo n. Pe ti ti on er ex pl ai ne d th is di sc rep an cy

at t ria l b y

tes ti fy in g t ha t s he was n otactua ll y su re h ow m

uc h t im e J.L. h adsp en t wi th he r orwith M r. Leon be cau se sh e h adanin fo rm al arrang em en t with M r. Leon an d d idno t k eep tra ck
. OPINION I. Bu rd enof P ro of Inge ne ral , th e Co m

m is si on er’s d et erm in at io ns setforth ina no ti ce o f de fic ie nc y

are p res um edco rrec t, an d t he tax pa y er b ears th e b ur de n o f pr ov in g ot he rwis e. Ru le 14 2( a); W el chv. Hel ve rin g, 2 90 U.S. 11 1, 1 15 (19 33 ). Tax de du ct io ns an d c red it s ar e a m at te r of leg is la ti ve gra ce, an d t he tax pa y er b ears th e bu rd enof p ro vi ng en ti tl em en t t o a ny deduc ti on or c red itcla im ed . Seg el v. Co m m is si on er, 8 9 T.C. 8 16 , 84 2 (1 98 7) . Peti ti on ers do no t co nt en d t ha t the bu rd enof p ro of

sh ou ldsh iftto res po nd en t und er s ect io n 7 49 1( a), n orha ve th ey es tabl is he d t ha t the requi rem en ts forsh ift in g the bu rd enof p ro of ha ve be enm et . Acco rd in gl y , th e b ur de n o f pr oo f rem ai ns on pe ti ti on ers . See s ec. 7 49 1( a)(2 ).- 6 -

[* 6] II. Dep en de nc y Exem pt io n Deduc ti on Sect io n 1 51 (c) aut ho riz es a ta xp ay er t o d educ t an “ ex em pt io n a m ountfor each in di vi du al who is a de pe nd en t (a s d efi ne d i n s ect io n 1 52 ) of th e ta xp ay er fo r th e ta xabl e y ear.” Forth e 2 01 0 t ax ab le y ear t he “ ex em pt io n a m ou nt ” was $3 ,65 0. Rev . Pro c. 20 09 -5 0, 2 00 9- 45 I.R.B. 6 17 . Sect io n 1 52 (a) d efi ne s a “ de pe nd en t” as ei th er a “ qu al ifyin g c hi ld ” o r a “ qu al ifyin g re la ti ve ” o f th e ta xp ay er. Thi s requi rem en t i s s ta te d i n t he di sju nc ti ve , andth us sat is fact io n o f ei th er the qu al ifyin g c hi ldrequi rem en t o r th e qua li fy in g re la ti ve requi rem en t p erm it s a ta xp ay er t o c la im

th e in di vi du al as ade pe nd en t. Sh ei kh v. Co m m is si on er, T.C. Mem o. 2 01 0- 33 , sl ip op . at 5 . A. Qua li fy in g C hi ld To b e a “ qu al ifyin g c hi ld ”, th e ch il d m us t: (1) be ar a s pe ci fie d re lati on sh ip to th e ta xp ay er (e .g., b e th e ch il d o f th e ta xp ay er); (2) ha ve th e sa m e p rin ci pa l pl ace o f ab od e as th e ta xp ay er fo r m or e th anon e-h al f of th e ta xabl e y ear; (3) m eet cert ai n a ge requi rem en ts ; (4 ) no t h av e p ro vi de d o ve r on e-h al f of hi s o r he r own supp ort fo r th e y ear a t i ss ue ; an d (5 ) no t h av e fi le d ajoi ntreturn fo r th e y ear. Se c. 15 2( c)(1 ); Da vi s v . Comm is si on er, T.C. Mem o. 2 01 4- 14 7, at*5 . The p art ie s di sp ut e o nl y

th e se co ndcri te rio n i n t hi s ca se .- 7 -

[* 7] Pet it io ne rs ha ve no t p res en te d a ny evi de nc e o th er than p et it io ne r’s se lfse rv in g t es ti m on y

reg ard in g J .L.’ s re si de nc e dur in g 2 01 0, an d t ha t t es ti m on y was am bi gu ou s atbe st . Peti ti on er co nc ed edat t ria l tha t s he co ul d n otreco un t J .L.’ s sp eci fic wher eab ou ts at a ny po in t i n 2 01 0 o r co nc lu si ve ly say th atJ.L. actua ll y sp en t m or e th ansi x m on th s l iv in g wi th pe ti ti on ers du rin g t ha t year. Furt he r, pe ti ti on er d idno t d is pu te th e au th en ti ci ty or ve raci ty of pe ti ti on ers ’ Mar ch25 , 20 13 , let te r se ntto res po nd en t dur in g t he co ur se of r es po nd en t’s ex am in at io n o f th e joi ntreturn, i n wh ic h p et it io ne rs ackno wled ge d tha t J .L. didno t re si de with th em form or e th ansi x m on th s dur in g 2 01 0. Th e te st im on y of p et it io ne r’s fathe r, who he lp edpre pa re the joi ntreturn, co rro bo rat edth is po in t. Pet it io ne rs rel y

pri m ari ly on the co ns en t ju dg m en t o f th e Lou is ianapa ris h di st ric t co urt en te redin20 07 to pro ve th atJ.L. was pe ti ti on er’s qua li fy in g c hi ld fo r 20 10 , m ak in g m

uc h h ay of t he factth atpe ti ti on er “ is de si gn at edth e p rimary
cu st od ia l p aren t” inth e d oc um en t. Butas we ha ve co ns is te nt ly hel d, a t ax pa y er’s 3 el ig ib il ity forde du ct io ns is de te rm in edun de r Fed eral law- -s pe ci fic al ly, th e By th e sa m e to ke n, p et it io ne rs als o re ly on the do cum en t t o s up po rt t he ir 3 co nt en ti on th atth ey

are en ti tl edto cla im

J.L. as a de pe nd en t b ecau se pe ti ti on er was th e n on cu st od ia l p aren t o f J.L. in 20 10 an d the do cu m en t s erv es as the requi si te “ writ te n d ecl arat io n” un de r th e sp eci al rul e fo r di vo rced(or leg al ly se pa rat ed ) pa ren ts insec . 15 2( e)(2 ). See d is cu ss io n o f se c. 15 2( e)(2 ) in fra p p. 9
- 13
.- 8 -

[* 8] ex pr es s t erm s o f th e In te rn al Rev enue Co de --an d S ta te co urts can no t b in d t he Co m m is si on er t o any part ic ul ar treat m en t o f a t ax pa y er. See Sh en k v
. Co m m is si on er, 1 40 T.C. 20 0, 2 06 (20 13 ). On the ba si s o f th e ev id en ti ary reco rd 4 be fo re u s, we ca nn otco nc lu de th atJ.L. res id edwith p et it io ne rs form or e th ansi x m on th s i n 2 01 0 a ndth us th atJ.L. m eet s the “pr in ci pa l p la ce o f ab od e” re qu ire m en t of sec ti on 15 2( c)(1 )(B) . See Ph il li ps v. Co m m is si on er, T.C. Mem o. 2 01 1- 19 9, sl ip op . at 7 . Con se qu en tl y , J.L. is no t the qu al ifyin g c hi ldof p et it io ne r fo r 20 10
. B. Qua li fy in g R el at iv e To b e a “ qu al ifyin g re la ti ve ”, th e in di vi du al m us t: (1) be ar a s pe ci fie d rel at io ns hi p t o t he tax pa y er (e .g., b e th e ch il d o f th e ta xp ay er); (2) no t h av e g ro ss in co m e fo r th e y ear a t i ss ue inex ces s o f th e ex em pt io n a m ou nt ; (3 ) rec ei ve m or e th anon e-h al f of

hi s fi na nc ia l s up po rt f

ro m th e ta xp ay er; an d (4 ) no t b e a qu al ifyin g c hi ldof t he tax pa y er o r any ot he r pe rs on . Sec. 1 52 (d )(1 ); S he ikh v
. Co m m is si on er, s li p o p. at6-7
. Pet it io ne rs ha ve no t es tabl is he d t ha t J .L. is n ota qu al ifyin g c hi ldof a ny ot he r ta xp ay er fo r 20 10 (e.g ., Mr. Leo n) . Ind eed , as i nd ic at edsupr a, th e
Eve n t ho ug h p et it io ne r m ay be de si gn at edth e cu st od ia l p aren t u nd er 4 Lou is ianalaw fo r rec ei vi ng ch il d s up po rt a ndot he r di vo rce- rel at edpu rp os es , pe ti ti on ers inan y

ev en t h av e fai le d t o s ub st an ti at e th atpe ti ti on er was th e cu st od ia l pa ren t o f J.L. fo r 20 10 forpu rp os es of s ec. 1 52 . See d is cu ss io n i nf ra p p. 9 -1 0.- 9 -

[* 9] ev id en ti ary reco rdest ab li sh es th atJ.L. was th e qua li fy in g c hi ldof M r. Leon fo r 20 10
. Con se qu en tl y , we can no t fi ndth atJ.L. was a qu al ifyin g re la ti ve of

5 pe ti ti on er fo r 20 10
. C. Sp eci al Ru le forDiv or cedPare nt s Not withs tand in g t he “pr in ci pa l p la ce o f ab od e” re qu ire m en t o f se ct io n 15 2( c)(1 )(B) , th e so -cal le d t ie -b reak in g ru le of s ect io n 1 52 (c)( 4) , or the “ supp ort” requi rem en t o f se ct io n 1 52 (d )(1 )(C) , th e In te rn al Rev enue Co de pre sc rib es a sp eci al m ech an is m

wher eb y inth e cas e o f a ch il d wh os e p aren ts are l eg al ly
se pa rat edor d iv or ced(as inth is cas e), the no nc us to di al paren t m ay be en ti tl edto a de pe nd en cy

ex em pt io n d educ ti on forth e ch il d. Se c. 15 2( e). Whe n p aren ts are le ga ll y sep arat edor d iv or ced , sec ti on 15 2( e)(1 ) ge ne ral ly awards th e d ep en de nc y ex em pt io n d educ ti on to th e “ cu st od ia l p aren t” , def in edas “ th e p aren t h av in g cu st od y [of th e ch il d] forth e g reat er p orti on of t he y ear.” Sec. 1 52 (e)( 4) (A); see al so Mah er v . Comm is si on er, T.C. Mem o. 2 00 3- 85 , sl ip op . at 1 0 (s ta ti ng th atth e Tax Co urt h as rep eat ed ly loo ke d t o wh ere t he ch il d re si de d t o d et erm in e whi ch pa ren t h adph y si cal cu st od y forpu rp os es of s ect io n 1 52 (e)( 1) ) (an d c as es cit ed th erei n) ; s ec. 1 .15 2- 4( d) (1 ), In co m e Tax Reg s. Th e “ no nc us to di al pa ren t” is Add it io na ll y , no ev id en ce was off eredinany

ev en t b y eit he r pa rty 5 reg ard in g t he th irdrequi rem en t o f se c. 15 2( d) (1 ) (i .e., th atpe ti ti on ers pro vi de d ov er o ne -h al f of

J.L.’s supp ort fo r 20 10 ).- 10 -

[* 10 ] de fin edas “ th e p aren t wh o i s n otth e cu st od ia l p aren t.” S ec. 1 52 (e)( 4) (B);
se e al so sec . 1.1 52 -4 (d )(1 ), In co m e Tax Reg s. W e fi ndth atpe ti ti on er was th e n on cu st od ia l p aren t o f J.L. fo r 20 10 . At tri al pe ti ti on er ad m it te d t ha t s he di d n otke ep a reco rdof t he am ou ntof t im e J.L. s pe nt be twee n p et it io ne rs ’ ho m e an d M r. Leon ’s ho m e. Sh e al so adm it te d t ha t J .L. m ay ha ve sp en t the gre at er p artof 2 01 0 l iv in g wi th Mr. Leo n. Su chadm is si on s ar e co ns is te ntwith t he tes ti m on y of p et it io ne r’s fathe r th athe co ns id eredpe ti ti on er t o be th e n on cu st od ia l p aren t o f J.L. fo r 20 10 , as wel l as pe ti ti on ers ’ st at em en ts inth e Mar ch25 , 20 13 , let te r se ntto res po nd en t dur in g re sp on de nt ’s exa m in at io n o f th e joi ntreturn. Sect io n 1 52 (e)( 2) pro vi de s fo r anex cep ti on to th e ab ov e g en eral rul e, tre at in g t he ch il d a s the qu al ifyin g c hi ldof t he no nc us to di al pa ren t an d a ll owi ng th atpa ren t t o c la im

th e d ep en de nc y

ex em pt io n d educ ti on forth e ch il d i f two
co nd it io ns are m et : (1 ) th e cu st od ia l p aren t s ig ns a “ writ te n d ecl arat io n (i n s uc h
m an ne r an d fo rm

as * * * [th e Co m

m is si on er] m ay

by regu la ti on s p res cri be )”, st at in g t ha t h e o r sh e wil l n otcla im su chch il d a s a d ep en de ntforth e y ear a t i ss ue , an d (2 ) th e n on cu st od ia l p aren t at ta ch es su chwrit te n d ecl arat io n t o h is or h er return. Se c. 15 2( e)(2 )(A) an d (B ).- 11 -

[* 11 ] Sect io n 1 .15 2- 4( e)(1 )(i ), In co m e Tax Reg s., p ro vi de s tha t the writ te n de cl arat io n m

us t b e an“un co nd it io na l re le as e” o f th e cu st od ia l p aren t’s cl ai m to th e ch il d a s a d ep en de nt . See al so Arm st ro ng v. Co m m is si on er, 1 39 T.C. 46 8, 4 72 (2 01 2) , aff’d, 7 45 F.3d89 0 (8 th Cir . 20 14 ). “ A dec larat io n i s n otun co nd it io na l i f th e cu st od ia l p aren t’s re le as e o f th e ri gh t t o c la im th e ch il d a s a d ep en de ntrequi res th e sa ti sf act io n o f an y

co nd it io n, i nc lu di ng th e n on cu st od ia l p aren t’s m eet in g o f an ob li ga ti on su chas t he pa ym en t o f supp ort.” Se c. 1.1 52 -4 (e)( 1) (i) , Inc om e Tax Reg s. Th e d ecl arat io n a ls o m us t “ na m e th e n on cu st od ia l p aren t t o wh om th e ex em pt io n i s re le as ed ” an d “ sp eci fy th e y ear o r y ears forwhi chitis effe ct iv e.” Id
. Sect io n 1 .15 2- 4( e)(1 )(i i), In co m e Tax Reg s., p ro vi de s tha t t o c on st itut e a su ffi ci en t wri tt ende cl arat io n, the no nc us to di al pa ren t’s s ta te m en t m us t ei th er b e m ad e o n aFo rm

83 32 or “ co nf

orm to th e subs tanc e o f th atform ” an d b e “ ex ecu te d fo r th e so le pu rp os e o f se rv in g a s a wri tt ende cl arat io n u nd er * * * [se ct io n 15 2( e)].” Spe ci fic al ly, any co nf ormin g wri tt ende cl arat io n m us t i nc lu de at l eas t th e sa m e in fo rm at io n a s a F orm 83 32 : the na m e an d S oc ia l Se cu rit y nu m be r of th e ch il d, the y ear o r y ears forwhi chth e cl ai m is be in g re le as ed , andth e d at ed si gn atur es an d S oc ia l Se cu rity nu m be rs of b ot h p aren ts . See Mi ll er v . Co m m is si on er, 1 14 T.C. 18 4, 1 90 (20 00 ); He nd ric ks v. Co m m is si on er, T.C. Mem o. 2 01 4- 19 2, at*6
.- 12 -

[* 12 ] Sect io n 1 .15 2- 4( e)(1 )(i i), In co m e Tax Reg s., fu rth er p ro vi de s tha t “ [a] court or de r orde cree or asep arat io n a gr eem en t m ay no t s erv e as a writ te n d ecl arat io n.” Howev er, anex cep ti on is pro vi de d fo r de cl arat io ns (in cl ud in g c ou rt o rd ers or de cree s) ex ecu te d i n atax ab le y ear b efo re J ul y 2, 2 00 8, al lo win g s uc h d ecl arat io ns to st il l b e eff

ect iv e if th ey subs ta nt ia ll y

co m pl y with t he requi rem en ts ineffe ctfor writ te n d ecl arat io ns at t he ti m e th ey were ex ecu te d. Id. s ub pa ra. (5 ); s ee Swi ntv. 6 Co m m is si on er, 1 42 T.C. 13 1, 1 33 -1 36 (20 14 ). It i s u nd is pu te d t ha t p et it io ne rs di d n otin cl ud e a Fo rm 83 32 with the joi nt return. In st ead , pet it io ne rs co nt en d t ha t the co ns en t ju dg m en t co ns ti tu te s a wri tt en de cl arat io n b y

J.L.’s pu ta ti ve cu st od ia l p aren t, Mr . Leon , sat is fy in g t he requi rem en ts of s ect io n 1 52 (e)( 2) . Whi le th e co ns en t ju dg m en t was att ach edto th e joi ntreturn, b ecau se itis a co urt o rd er, i n o rd er t o qua li fy forth e ex cep ti on un de r se ct io n 1 .15 2- 4( e)(5 ), In co m e Tax Reg s., i t m us t co m pl y with t he st atut ory requi rem en ts ineffe ctfor20 07 (th e y ear i n wh ic h i t was ex ecu te d) . As in di cat ed
supr a, th e d ecl arat io n m

us t h av e th e d at edsi gn atur es of the paren ts , sp eci fy th e y ear o r y ears forwhi chth e cl ai m is be in g re le as ed , andun co nd it io na ll y st at e th at th e cu st od ia l p aren t wi ll no t cl ai m th e ch il d a s a d ep en de ntforth e p art ic ul ar y ear The st atut ory

requi rem en ts ineffec t fo r th e 2 00 7 t ax ab le y ear ( th e y ear i n 6 whi chth e co ns en t ju dg m en t was en te red ) were the same as in effe ctforth e 2 01 0 ta xabl e y ear, wh ic h a re s etforth supr a p . 11
.- 13 -

[* 13 ] ory ears . Becau se th e co ns en t ju dg m en t d oe s n otev enad dr es s the tax tre atm en t o f J.L. atall , itcan no t s at is fy th es e requi rem en ts . See, e.g ., Loffe r v. 7 Co m m is si on er, T.C. Mem o. 2 00 2- 29 8, s li p o p. at6 (d ecre e st at in g t ha t d iv or ci ng pa ren ts m ay

sp li t ex em

pt io ns forth ei r two ch il dr enhe ldin su ffi ci en t b ecau se itdi d
no t s pe ci fy

whi chch il d e ach pa ren t wo ul d c la im ). Co ns eque nt ly, pe ti ti on ers are no t en ti tl edto a de pe nd en cy ex em pt io n d educ ti on un de r se ct io n 1 51 forJ.L. fo r th e 2 01 0 t ax ab le y ear. III. Ch il d Tax Cred it A tax pa y er i s en ti tl edto a ch il d t ax cred itif the tax pa y er i s al lo weda de pe nd en cy

ex em pt io n d educ ti on fora qu al ifyin g c hi ldun de r se ct io n 1 51 an d t he ch il d h as no t re ach edth e ag e o f 17 . Sec. 2 4( a), (c) (1 ). Forth e rea so ns di sc us se d
supr a, be cau se pe ti ti on ers are n oten ti tl edto a de pe nd en cy ex em pt io n d educ ti on fo r J.L. fo r th e 2 01 0 t ax ab le y ear, the y are al so no t en ti tl edto a ch il d t ax cred itfor th aty ear. Se e St ap le to n v . Comm is si on er, T.C. Mem o. 2 01 5- 17 1, at*8
.

Altho ug h t he tax tre atm en t o f M.L. is no t atis su e h ere, the co ns en t 7 jud gm en t wo ul d n otm eetth e requi rem en ts forco ns ti tu ti ng aneffe ct iv e d ecl arat io n fo r M.L. ei th er, b ecau se itco nd it io ns M.L.’ s t ax tre atm en t o n M r. Leon ’s paym en t of ch il d s up po rt a ndrev ie w th ereo f by the Lou is ianapa ris h d is tri ctco urt.- 14 -

[* 14 ] IV. Co nc lu si on As i nd ic at ed , itis th e In te rn al Rev enue Co de whi chul ti m at el y go ve rn s whe th er a t ax pa y er i s en ti tl edto a Fed eral in co m e ta x d educ ti on , andth e In te rn al Rev enue Co de is stric t i n a ll owi ng su chde du ct io ns . Whi le we ackno wled ge an d
are s ym pa th et ic to pe ti ti on ers ’ si tu at io n, the ap pl ic ab le law as writ te n i s cl ear, an d itis ou r ro le to ap pl y

th e la w as wri tt en . See Mi ch ael s v . Commis si on er, 8 7 T.C. 14 12 , 14 17 (19 86 ); Ean es v. Co m m is si on er, 8 5 T.C. 1 68 , 17 1 (1 98 5) . On th e reco rdbe fo re u s, we s us ta in res po nd en t’s d et erm in at io ns . W e h av e co ns id eredall of t he arg um en ts m ad e b y th e p art ie s an d, t o t he
ex te ntth ey

are n otad dr es se d h erei n, we fi ndth em to be m oo t, i rrel ev an t, o r witho utm eri t. To re fle ctth e fo reg oi ng , Deci si on wil l b e en te redfor
res po nd en t.