T.C. Summary Opinion 2005-88
UNITED STATES TAX COURT
DANNY M. AND ALICIA J. SHRADER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22071-03S. Filed July 14, 2005.
Danny M. and Alicia J. Shrader, pro se.
Thomas D. Travers, Kelley A. Blaine, and Shirley M. Francis,
for respondent.
COHEN, Judge: This case was heard pursuant to the
provisions of section 7463 in effect when the petition was filed.
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority. Unless
otherwise indicated, all section references are to the Internal
Revenue Code in effect for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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Respondent determined a deficiency of $1,035 in petitioners’
Federal income tax for 2001. Petitioner Danny M. Shrader
(Shrader) did not appear at trial, was deemed in default, and
will have the issue decided against him for that reason. See
Rules 123(a) and 149(a). Petitioner Alicia J. Shrader
(petitioner) appeared and testified. The issue for decision is
whether petitioners are entitled to a dependency exemption during
2001 for Shrader’s daughter, ANS.
Background
Shrader is the former husband of petitioner and the father
of ANS from a prior relationship. During 2001, ANS did not
reside with petitioners at any time. During 2001, petitioners
made $3,804.75 in child support payments to the State of
Washington Division of Child Support on behalf of ANS. On their
Form 1040, U.S. Individual Income Tax Return, for 2001,
petitioners claimed a dependency exemption for ANS. In the
notice of deficiency, respondent disallowed the dependency
exemption, determining that Shrader was not the custodial parent
of ANS during 2001 and that petitioners had not provided
documentation necessary to establish their eligibility to claim
her as a dependent or their provision of more than 50 percent of
her total support during 2001. The explanation in the notice of
deficiency stated that “the information available to the I.R.S.
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[Internal Revenue Service] shows that someone else is claiming
this dependent for the same tax year.”
Discussion
The record in this case is sparse. There is no evidence of
a court decree or similar document involving Shrader and ANS’s
mother and covering the custody of ANS. Petitioner testified
that she did not know where ANS resided during 2001 and did not
know how much support her mother provided to her during 2001.
Section 151 provides an exemption deduction for qualified
dependents of a taxpayer in computing taxable income. A child of
a taxpayer is generally a dependent of the taxpayer only if the
taxpayer provides over half of the child’s support during the
taxable year. Sec. 152(a). Because petitioner cannot prove the
total amount of support for ANS provided during 2001, she cannot
establish the basic qualification for the dependency exemption.
See Beanco v. Commissioner, 56 T.C. 512 (1971).
The reasonable inference from the stipulation that
petitioners made child support payments for ANS to the State of
Washington Division of Child Support and that petitioners did not
know where ANS lived during the year in issue is that Shrader was
not the custodial parent of ANS. Petitioner has not suggested
that any of the requirements for a noncustodial parent to claim
the dependency exemption have been satisfied. See generally sec.
152(e); King v. Commissioner, 121 T.C. 245, 248-249 (2003); Duby
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v. Commissioner, T.C. Memo. 2003-33. On this record, petitioners
are not entitled to claim ANS as a dependent during 2001.
Decision will be entered
for respondent.