Miguel A. Bauta - Page 2




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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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