Comment on FR Doc # E7-08378

Several comments on the proposed Regs for divorced couples claiming dependents. 1. The divorce decree many times states which parent can claim a child as a dependent. This agreement is negotiated and agreed to by both parties. There should be no need for Form 8332 when it is already agreed to in the divorce settlement that a noncustodial parent can claim the dependent. Simply attaching the relevant section of the divorce decree to the tax return should be enough to claim the dependent. 2. Their is often hostility between a divorced couple. The mother may refuse to sign a relase of the dependent. There should be a way for the noncustodial father to claim the dependency exmption without the mother sighanture. Perhaps, attaching an email showing the request was amde and the mother did not cooperate. 3. Exmaple 8 should be removed. The mother should not be allowed to override a divorce decree by simply refusing to sign Form 8332. This will cuase problems for noncustidal fathers that are entitle to claim children as dependents. Thank you for your consideration.