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We take judicial notice of the 1997 instructions for completing
this form available from respondent. According to these
instructions, this code falls under the major category “Trade,
Wholesale--Selling Goods to Other Businesses, etc.”, the heading
“Nondurable Goods, Including Food, Fiber, Chemicals, etc.”, and
the listing “Selling for your own account.” This is not the type
of business in which petitioner testified she was engaged during
each year in issue, that of a tailor operating out of her home.
Furthermore, there is nothing in the record, other than
petitioner’s own scant testimony, to support a finding that
petitioner earned income in any amount. We therefore agree with
respondent and find that petitioner had no earned income in any
of the years in issue. It further appears from this record that
petitioner reported income for each of the years in issue in
order to claim the earned income credit, and we so find.
The second and third issues for decision are whether
petitioner is entitled to dependent exemption deductions and
whether petitioner is entitled to head of household filing
status. Petitioner did not report any income on her returns
other than the self-employment income we have found that she did
not earn. Respondent does not argue that petitioner had any
other, unreported sources of income. Without income, petitioner
cannot be liable for Federal income taxes, and the issues of
deductions and filing status are consequently moot. Accordingly,
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