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utilities that had been included among the business expenses
claimed for 1990 and disallowed by respondent. Respondent
increased the depreciation deduction for both years and allowed a
deduction for an early withdrawal penalty that the Womacks had
not taken in 1989. In calculating the Womacks' tax liability,
respondent allowed a child care credit of $133 and $378, for 1989
and 1990, respectively, credits that the Womacks had failed to
take. Respondent computed self-employment tax of $1,090 and
$3,903 for 1989 and 1990, respectively, and disallowed
(recaptured) the earned income credit of $796 claimed for 1989.
Petitioner's adjusted gross income for 1992, according to
the return she filed for that year, was $6,183. Her 1992 filing
status was married, filing separately. Petitioner also filed a
return for 1993.
Mr. Womack has not petitioned this Court or otherwise
contested respondent's determinations as set forth in the notice
of deficiency. Mr. Womack apparently has paid some $1,900 to
$2,800 of the tax deficiency. He does not understand how the
returns were prepared or respondent's determinations. The
records that Mr. Womack gave to Ms. Stroup for the accountant to
use in preparing the returns at issue were placed in storage in
July of 1993, along with furniture, office equipment, and other
of Mr. Womack's belongings. That occurred at the time the family
residence was foreclosed on, when Mr. Womack and the three
children had to move out of that house. In July of 1994, the
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