United States Tax Court denies petitioner’s claim for dependency exemption. In Allred vs. Commissioner of Internal Revenue, TC Memo 2014-54, docket number 27624-11, the United States Tax Court ruled that petitioner failed to attach required documentation to his 2009 tax return. Petitioner did not attach Form 8332, Release of Claim to Exemption for Child of Divorce or Separated Parents to his 2009 return. Instead, petitioner attached the first and last pages of the divorce decree and the 10th page, the page that addressed the dependency exemption. None of these pages contained the mother’s signature or her Social Security number. A full copy of petitioner’s 2009 tax return was provided during Internal Revenue Service examination. The divorce decree did not contain the signature of mother, only that of the parties attorneys and the judge. The United States Tax Court ruled that the signature of the parent releasing the claim as well as that parent’s Social Security number is an absolute requirement. Use of Form 8332 is not absolutely mandatory but in order to claim the exemption documents must be attached to the tax return that were executed for the sole purpose of serving as a written declaration under §152.