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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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