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Petitioner timely filed a U.S. Individual Income Tax Return,
Form 1040, for 1998, reporting wages of $26,093 and adjusted
gross income of $22,632. On his return, petitioner designated
his filing status as “head of household”, and he claimed (1)
deductions for dependency exemptions for his five children, (2)
an earned income credit, and (3) a child tax credit (on line 43
of Form 1040) and an additional child tax credit (on line 60 of
Form 1040). Petitioner did not attach to his return Form 8332,
Release of Claim to Exemption for Child of Divorced or Separated
Parents, or any other declaration or statement from Ms. Allison
agreeing not to claim exemptions for any of their five children
on her return for the year in issue. In contrast, petitioner did
attach to his return Form 8812, Additional Child Tax Credit.
In the notice of deficiency, respondent determined that
petitioner’s filing status was “single” rather than “head of
household”. Respondent also determined that petitioner was not
entitled to: (1) Deductions for dependency exemptions, (2) an
earned income credit, or (3) a child tax credit and additional
child tax credit.
In his petition, petitioner admits that he had physical
custody of his children for less than half of the year, but
alleges that he maintained a residence for them and provided over
60 percent of their support.
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