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The sole issue for determination is whether petitioner is
entitled to the earned income credit for the tax years 1996 and
1997.
This case was submitted fully stipulated. The stipulation
of facts and the attached exhibits are incorporated herein by
this reference. Petitioner resided in Immokalee, Florida, when
the petition in this case was filed.
During the years at issue, petitioner was incarcerated at a
penal institution. Petitioner listed his occupation as beggar on
his 1996 and 1997 Federal income tax returns. In 1996,
petitioner received money from family and friends in the amount
of $1,000. In 1997, petitioner received money from family and
friends in the amount of $1,150. The family and friends who
provided the money to petitioner had no expectation of repayment.
During the years in issue, petitioner did not earn any income
working for the prison.
Petitioner reported income from begging in the amount of
$1,000 on his 1996 Federal income tax return and claimed an
earned income credit in the amount of $78. Likewise, on his 1997
income tax return petitioner reported income from begging in the
amount of $1,150 and claimed an earned income credit in the
amount of $90.
Petitioner is not entitled to the earned income credit he
claimed on his 1996 and 1997 tax returns. An eligible individual
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