Tax Court in Brief | Ola-Buraimo v. Comm’r

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Tax Litigation: The Week of February 14 – February 18, 2022

Ola-Buraimo v. Comm’r, T.C. Summary Opinion 2022-2 | February 14, 2022  | Guy, J. | Dkt. No. 8633-20SL

Opinion

Short Summary: Petitioner’s former spouse had sole custody and control of their children, although Petitioner had visitation rights. Petitioner claimed a dependency exemption for one of the children as well as a dependent-related earned income credit. In his returns, Petitioner failed to include a Form 8332, Release/Revocation of Claim to Exemption for Child by Custodial Parent, signed by former spouse. A deficiency was issued as the IRS believed Petitioner was not entitled to the dependency exemption, and Petitioner challenged that finding.

Primary Holdings:

Key Points of Law:

Insights: When a non-custodial parent requests a dependency exemption for a child, the person should be prepared to show that the child is, under law, a “qualifying child,” and the taxpayer should obtain and submit with his or her returns, an IRS Form 8332, Release/Revocation of Claim to Exemption for Child by Custodial Parent, signed by former spouse.