- 7 - and age requirements of section 32(c)(1)(A), but is subject to the phaseout limitations of section 32(a)(2). For the 1997 tax year, the earned income credit is completely phased out under section 32(a)(2) for an individual with no qualifying children if the taxpayer’s earned income and adjusted gross income is over $9,769. Petitioner’s earned income and adjusted gross income was $21,994 in 1997. Petitioner is therefore not entitled to the earned income credit for the 1997 tax year. For the 1998 tax year, the earned income credit is completely phased out under section 32(a)(2) for an individual with no qualifying children if the taxpayer’s earned income and adjusted gross income exceeds $10,029. Petitioner’s earned income and adjusted gross income in 1998 was $18,479. Petitioner is therefore not entitled to the earned income credit for the 1998 tax year. At trial, petitioner made no offer of proof of any relevant facts that would tend to support his claims. His brief contains no legal arguments that would have any bearing on the outcome, much less tend to support any of his claims. In Briggsdaniels v. Commissioner, T.C. Memo. 2000-105, affd. without published opinion 248 F.3d 1169 (9th Cir. 2001), we entered decision sustaining respondent’s determinations that petitioner was not entitled to head of household filing status, dependency deductions, or the earned income credit for the taxable yearsPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011