- 3 -
1998. Petitioner’s husband resided in Bangladesh during their
entire marriage.
During the years in issue, petitioner lived in a second
floor, two bedroom apartment with a monthly rent of $700. She
resided with her son, father, sister, two or three brothers, and
during 1995, her mother. Her father and brothers were all
employed outside the home. All the members of the household
would pool their money together, and petitioner would receive an
allowance from her father.
Petitioner reported the following tax liability for each of
the following years:
1995 1996 1997
Income tax -0- -0- -0-
Self-employment tax $809 $958 $991
Earned income credit 1,811 2,152 2,210
Refund 1,002 1,194 1,218
Respondent determined that petitioner was liable for deficiencies
of $1,811, $2,214, and $2,272 for each respective year. In
making this determination, for each year in issue respondent
changed petitioner’s filing status from head of household to
married filing separately, disallowed the dependent exemption
deduction claimed for petitioner’s son, and disallowed the
claimed earned income credit. Respondent did not make
significant adjustments to the self-employment income tax
liability reported on the returns. Finally, respondent
determined that petitioner was liable for accuracy-related
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011