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petitioner on his 1997 return against an outstanding liability
owed by him for 1988. We hold that respondent did not err.
FINDINGS OF FACT
Some of the facts have been stipulated, and they are so
found.
Petitioner resided in Gunter, Texas, at the time that his
petition was filed with the Court.
A. Petitioner’s Tax Return for the Year in Issue
Petitioner timely filed a Federal income tax return, Form
1040A, for 1997. On his return, petitioner claimed a credit for
child and dependent care expenses (the childcare credit) in the
amount of $960.
In support of the childcare credit, petitioner attached to
his return Schedule 2, Child and Dependent Care Expenses for Form
1040A Filers. In filling out Schedule 2, petitioner mistakenly
failed to complete Part III, Dependent Care Benefits. As a
consequence, the amount of the childcare credit that petitioner
claimed on Schedule 2 was overstated. This resulted in
petitioner's claiming an overpayment of tax on his return in the
amount of $694.2
2 If petitioner had filled out Schedule 2 correctly, a
childcare credit in the amount of $251 would have been indicated.
This would have resulted in petitioner reporting a balance due of
$15 on his return.
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