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Petitioner’s sister Fatima Jalloh (Mrs. Jalloh) gave birth
to a daughter Mariam Jalloh (Mariam) on February 12, 1999. Mrs.
Jalloh and Mariam also purportedly lived in the apartment with
petitioner, Mr. Conteh, Mrs. Diallo, and Oumou after Mariam’s
birth through the remainder of 1999. Mariam’s birth certificate
reflects that she was born in the State of Maryland.
A health insurance patient authorization form dated
February 19, 1999, issued by a medical center for care provided
to Mariam, indicates that the subscriber of Mariam’s health
insurance was Mrs. Jalloh. The form indicates that Mariam’s home
address was in Lanham, Maryland. This address is the same as
Mrs. Jalloh’s home address indicated in a letter signed by her
and dated April 19, 2000. A receipt for medical treatment for
Mariam dated July 2, 1999, indicates that Mariam was covered by
health insurance.
Petitioner married Fatima Barrie (Mrs. Barrie) in 1995.
During 1999 Mrs. Barrie and petitioner did not live together in
the same household. Although they were not living together,
petitioner and Mrs. Barrie did not file for separation or
divorce.
On Form 1040, U.S. Individual Income Tax Return, for 1999
petitioner claimed Oumou and Mariam as dependents (foster
children). Petitioner claimed head-of-household filing status
and an EIC of $3,613.
Respondent determined in a notice of deficiency that
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