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lived at the Seabreeze Street house, she testified that Mr.
Madrigal had difficulty paying rent of even $200 a month and was
frequently without work.
Mr. Madrigal testified that he paid his aunt $200 every
month in cash for room and board even though he reported a yearly
income of only $1,800 on his 1994 Federal income tax return.
Further, Mr. Madrigal testified that his 1994 Federal income tax
return was inaccurate and that he earned more than $5,000 for the
1994 tax year. Mr. Madrigal did not have receipts for the rent
he paid.
We find the testimony in this case to be confusing at best.
Furthermore, we do not find the lease to be credible evidence
that Mr. Madrigal lived with his aunt at the house on Seabreeze
Street. Neither petitioner nor Mr. Madrigal could remember who
prepared the lease, and both gave conflicting testimony as to
rent amounts actually paid. Absent proof that she and Mr.
Madrigal lived apart for the last 6 months of either tax year,
petitioner is unable to show her entitlement to claim head of
household status for filing purposes.
Additionally, petitioner has not shown that she provided
more than half the cost of maintaining her household for the 1993
and 1994 tax years as required by section 7703(b)(2). Petitioner
received food stamps for the 1993 and 1994 tax years. Mr.
Madrigal also provided support for the children when he was
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