Maria Sofia Benitez - Page 4

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          Hills, California.  Mr. Aviles entered into a written lease                 
          agreement dated July 1, 1996, for the apartment which provided              
          for a monthly rent of $595.                                                 
               Mr. Aviles did not work during 1997 because he was disabled.           
          On July 13, 1996, he was injured at work, and, subsequently, Mr.            
          Aviles had knee surgery and returned to work in April 1998.                 
          During this time, Mr. Aviles received some form of workman’s                
               Petitioner went to an income tax preparer, Mr. Abel Soto               
          (Mr. Soto), who prepared her Federal income tax return for 1997.            
          On her return, petitioner filed as a head of household, reported            
          wages in the amount of $19,691, claimed dependency exemption                
          deductions for two children, claimed the standard deduction for             
          head of household, claimed a $1,200 childcare credit, and claimed           
          a $2,025 earned income credit.                                              
               Petitioner told Mr. Soto that she was married and the only             
          person in the household working.  Mr. Soto advised petitioner not           
          to claim her third child and also instructed petitioner to file             
          her return as head of household.  Mr. Aviles did not file a                 
          Federal income tax return for 1997.                                         
               The relevant parts of section 32 provide that an individual            
          is eligible for the earned income credit if the individual has a            
          qualified child or qualified children who satisfy the                       
          relationship and residency tests.  Here petitioner meets those              

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