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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 return. In 1996, petitioner
received money from family and friends in the amount of $1,100.
In 1997, petitioner received money from family and friends in the
amount of $228. 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
$1,100 on his 1996 Federal income tax return and claimed an
earned income credit in the amount of $82. Likewise, on his
income tax return petitioner reported income from begging in the
amount of $228 and claimed an earned income credit in the amount
of $17.
Petitioner is not entitled to the earned income credit he
claimed on his 1996 and 1997 tax returns. An eligible individual
is allowed an earned income credit for the taxable year in an
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