- 2 - references are to the Tax Court Rules of Practice and Procedure. Respondent determined a deficiency of $2,543 in petitioner’s Federal income tax for the taxable year 1999.1 After concessions by respondent,2 the issue for decision is whether petitioner is entitled to an earned income credit (EIC). Petitioner resided in Alexandria, Virginia, at the time he filed his petition. Background During 1999, the tax year at issue, petitioner lived and worked in New Jersey. Petitioner’s 9-year-old daughter, Kenesha Dudley (Kenesha), lived with her mother, Yonetta Dudley (Ms. Dudley), in Washington, D.C., until May 1999. In May 1999, Kenesha moved to Alexandria, Virginia, to live with her grandmother, Clarice Chandler (Mrs. Chandler). On weekends petitioner would travel from New Jersey to Virginia to visit Kenesha. Petitioner paid Mrs. Chandler $200 per week for room and board for Kenesha and for himself. Kenesha lived with petitioner in New Jersey when she was on vacation from school. 1 Petitioner was entitled to a refund of $2,621 in 1999; however, the deficiency resulting from respondent’s denial of the claimed EIC reduced the refund to $309. 2 Respondent conceded that: Petitioner is entitled to the claimed dependency exemption deduction; the resolution of petitioner’s proper filing status has no income tax consequences and, therefore, is moot; and petitioner may be entitled to an EIC based upon a modified adjusted gross income of $8,589 as an individual with no qualifying children.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011