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Respondent determined deficiencies in petitioner’s Federal
income taxes for the taxable years 1995 and 1996 of $5,163 and
$3,178, respectively, and penalties under section 6663(a) of
$2,765 and $1,219, respectively.
After concessions by the parties,1 the issues remaining for
decision are: (1) Whether petitioner is entitled to certain
deductions claimed on Schedule A, Itemized Deductions, namely,
mortgage interest and real estate taxes; (2) whether petitioner
is entitled to dependency exemption deductions; and (3) whether
petitioner is entitled to the filing status of head of household
for the years in issue.
Background
The stipulation of facts, the supplemental stipulation of
facts, and the attached exhibits are incorporated herein by this
reference. At the time the petition was filed, petitioner
resided in Los Angeles, California.
In 1995 and 1996, petitioner was employed by the Los Angeles
1 Petitioner concedes that he is not entitled to the
child care credit claimed of $960 for the 1995 and 1996 tax
years. Petitioner further concedes that he is liable for the
penalties under sec. 6663(a) with respect to the portion of the
underpayment of tax, if any, that results from adjustments made
with respect to dependency exemptions, filing status as head of
household, and the child care credit for the years in issue.
Petitioner concedes that he produced false documentation to
support the claimed child care credits for the years in issue.
Respondent concedes that petitioner is not liable for an
increased deficiency pursuant to the provisions of sec. 6214 for
the 1996 tax year.
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