- 2 - Respondent determined deficiencies of $2,626.50 and $2,048 in petitioner’s Federal income taxes for the tax years 1997 and 1998, respectively. The issues for decision are: (1) Whether petitioner is entitled to dependency exemption deductions; (2) whether petitioner is entitled to the head-of-household filing status; (3) whether petitioner is entitled to child care credits; and (4) whether petitioner is entitled to earned income credits. Some of the facts have been stipulated, and they are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. Petitioner resided in Port Richey, Florida, at the time that she filed her petition. For clarity and convenience, we have combined our findings of fact and discussions of pertinent legal issues. During the years in issue petitioner worked as a laborer building concert stages. Petitioner has a daughter, Ayla Olsen (Ayla), who was born in 1994. Petitioner was not married during the years in issue. During 1997 and 1998, petitioner and Ayla lived with petitioner’s parents, Peter and Katherine Stephan (the Stephans). Petitioner reported $15,647 and $18,383 in adjusted gross income on her Federal income tax returns for 1997 and 1998, respectively. For 1997 and 1998 petitioner reported her filing status as head-of-household. Petitioner claimed a dependency exemptionPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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