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Respondent determined deficiencies in petitioner's Federal
income taxes for 1992 and 1993 in the amounts of $4,650 and
$2,148, respectively, and accuracy-related penalties pursuant to
section 6662(a) in the amounts of $927 and $430, respectively.
After concessions by petitioner,2 the issues remaining for
decision are: (1) Whether petitioner is entitled to dependency
exemption deductions for her two nieces and two nephews for 1992;
(2) whether petitioner is entitled to claim head of household
filing status for 1992; (3) whether petitioner is entitled to
child care credits for 1992 and 1993; (4) whether petitioner is
entitled to business expense deductions for 1992 in excess of the
amount allowed by respondent; (5) whether petitioner is liable
for self-employment tax for 1992; (6) whether petitioner is
entitled to a medical expense deduction for 1993; and (7) whether
petitioner is liable for the section 6662(a) accuracy-related
penalties for 1992 and 1993.
Some of the facts have been stipulated and are so found.
The stipulations of fact and attached exhibits are incorporated
herein by this reference. Petitioner resided in Miami, Florida,
on the date the petition was filed in this case.
Petitioner works as a claims processor for Ryder Truck
Rental in its warranty department. During January and February
2 Petitioner concedes that she received and failed to
report interest income in the amount of $47 and dividend income
in the amount of $45 for the 1992 taxable year.
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