Fernando D. Rivera - Page 4

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          have lived with petitioner’s mother in her house ever since.                
          Petitioner’s mother is listed as the guardian/custodian of                  
          petitioner’s nephews on various school records applicable to the            
          year in issue.                                                              
               All of petitioner’s nephews were minors as of the close of             
          1997, but only one was a student for the entire year.  The other            
          two dropped out of school and worked that year; one earned $2,408           
          and the other earned $1,486.  Petitioner’s mother was not                   
          employed during 1997.  She received Social Security benefits                
          totaling $5,556.  Petitioner’s brother, who from time to time               
          lived at petitioner’s mother’s house during 1997, had income of             
          $16,707 for that year.  Petitioner was employed as a laborer                
          during 1997.  His wages for that year were $14,655.                         
               Petitioner’s mother, petitioner’s brother, and petitioner              
          purchased food and clothing for petitioner’s nephews during 1997.           
          Petitioner’s nephews did not receive any support in any form from           
          their parents during that year.                                             
               Petitioner’s 1997 Federal income tax return was filed on               
          June 25, 1998.  It was prepared at no cost to petitioner by a               
          friend of petitioner’s brother.  Petitioner did not request an              
          extension of time to file his 1997 return.  The income earned by            
          two of petitioner’s nephews, as mentioned above, was erroneously            
          included in the wage income reported on the return.  Petitioner             
          claimed a dependency exemption deduction for each of his nephews            

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