Ross Gable Cansino and Mary Ann Cansino - Page 3




                                        - 3 -                                         
          have not applied for Social Security numbers on behalf of any of            
          their children, nor has any of their children received a Social             
          Security number.                                                            
               In August 1997, petitioners timely filed an income tax                 
          return, Form 1040, for 1996.  On their return, petitioners                  
          claimed deductions for dependency exemptions for their four                 
          children.  Under the column for “Dependent’s social security                
          number”, petitioners wrote “none” opposite each of the four                 
          children’s names.                                                           
               No taxpayer, other than petitioners, claimed deductions for            
          dependency exemptions for any of petitioners’ children for 1996.            
               In February 2000, respondent issued a notice of deficiency             
          to petitioners determining a deficiency in their income tax for             
          1996.  The notice includes the following explanation for                    
          respondent’s action:                                                        
               We are unable to allow the exemptions claimed for your                 
               three daughters and son for 1996.  In order to claim an                
               exemption for each of them, you must provide us with                   
               their social security numbers.  If the children are                    
               unable to secure social security numbers and you wish                  
               to claim an exemption for them, then you must secure an                
               individual taxpayer identification number.                             
               Respondent concedes that for 1996, petitioners are entitled            
          to deductions for dependency exemptions for their children but              
          for petitioners’ failure to include their children’s Social                 
          Security numbers on petitioners’ return.                                    








Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011