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Respondent determined deficiencies in petitioner's Federal
income taxes for the 1993 and 1994 tax years in the amounts of
$1,511 and $2,243, respectively. The 1993 and 1994 deficiency
amounts represent petitioner's earned income credit claimed on
her individual income tax returns for these years. On the Income
Tax Examination Changes sheet attached to the notice of
deficiency mailed to petitioner for the 1993 taxable year,
respondent calculated a deficiency in the amount of $1,511.
As the result of a typographical error, the deficiency
amount shown on the 1993 notice of deficiency was transposed to
indicate a deficiency amount of $1,151. The amount of the
deficiency in controversy for 1993 which petitioner disputes is
$1,511 as set forth in the petition. Respondent admits this in
the Answer.
The issues for decision are: (1) Whether petitioner is
entitled to claim head of household filing status for 1993 and
1994; and (2) whether petitioner is entitled to an earned income
credit for the 1993 and 1994 tax years.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Alice, Texas. Neither
petitioner nor her husband, Victor Madrigal, is fluent in
English, and their testimony was given through an interpreter.
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