David E. Jackson - Page 3

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            month, petitioner testified he paid everything towards his                                    
            daughter's clothing, food, and medical insurance.  However, other                             
            than his self-serving testimony, petitioner presented no evidence                             
            of the amounts expended.                                                                      
                  Furthermore, petitioner testified that during the year in                               
            issue, he made cash payments to Janet Smith for Fatimah's day                                 
            care.  Petitioner testified that he transported Fatimah to Ms.                                
            Smith's house by public transportation in the morning and picked                              
            her up in the evening after work.  Petitioner testified that the                              
            payments totaled approximately $550.  However, Form 2441, Child                               
            and Dependent Care Expenses, on petitioner's 1992 Federal return                              
            reflected that petitioner paid Adelaide Moore $2,000 in child                                 
            care expenses which resulted in a $560 credit.  Petitioner                                    
            offered no explanation as to the inconsistencies between his                                  
            testimony and the name and amount claimed on Form 2441.                                       
            Moreover, petitioner offered no documentary evidence to support                               
            either his testimony or the amounts claimed on Form 2441.                                     
                  Petitioner's 1992 Federal return was professionally prepared                            
            and electronically timely filed based on the information                                      
            petitioner provided to the tax preparer.  On petitioner's 1992                                
            Federal return, he claimed head of household filing status,                                   
            reported wage income of $10,527, unemployment compensation of                                 
            $1,947, adjusted gross income of $12,474, a standard deduction of                             








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