- 3 -
Racing Equipment, Inc., of Rancho Dominguez, California.
Although he resided in Long Beach in 1996 and 1997,
petitioner also maintained a residence in southern Mexico during
those years. Petitioner paid more than one-half of the cost of
maintaining this residence for each of those years.
During 1996 and 1997, petitioner’s father and mother, two
brothers, and two sisters (collectively, petitioner’s relatives)
lived at the residence in Mexico that petitioner maintained. The
names of these individuals, their relationship to petitioner, and
their birth dates are as follows:
Name Relationship Birth Date
Benjamin Vega father Oct. 30, 1927
Margarita Campos mother July 22, 1939
Jose De Jesus Vega brother Nov. 14, 1971
Rafael Vega brother Oct. 11, 1973
Cleofas Gabriela Vega sister May 21, 1977
Liliana Margarita Vega sister Jan. 20, 1981
Petitioner’s relatives are all Mexican nationals. None of
them has ever resided in the United States, nor has any one of
them ever worked in the United States.
Petitioner timely filed a U.S. Individual Income Tax Return
(Form 1040A) for 1996. On his return, petitioner designated his
filing status as head of household and claimed the standard
deduction in the amount appropriate to that filing status. Also
on his return, petitioner claimed his relatives as dependents.
For each of his relatives, petitioner listed a purported 9-digit
Social Security number (sometimes referred to as an SSN), the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011