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b'This week we look at Proposed Regulations under Section 152 to clarify the treatment of divorced parents, regulations that would both serve to document what has developed under the current temporary regulations and case law and add some new quirks-including the ability to revoke a waiver that was to apply to a future year by the custodial parent.

The materials for the podcast can be found at http://www.edzollars.com/2007-05-08_Dependent.pdf .\\xa0

And that noise you hear jingling in the beginning of the podcast is my cat deciding to walk in the room at the beginning of the podcast and the tags on his collar.

The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com .
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