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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
compensation.
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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