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Respondent determined a deficiency of $4,336 in petitioner’s
Federal income tax for 2000, attributable to respondent’s
determinations (1) that petitioner was required to file as single
rather than as head of household, (2) that petitioner’s claim to
exemptions for three dependent children had not been
substantiated, and (3) that petitioner was not entitled to the
earned income credit. Of the deficiency, $2,585 is attributable
to respondent’s disallowance of the earned income credit.
The first two issues having been resolved by agreement in
petitioner’s favor, the issue remaining for decision is
petitioner’s right to the earned income credit. Although
respondent has conceded that petitioner qualifies as head of
household by reason of his maintaining a household that includes
minor children who are his dependents, respondent continues to
assert that petitioner does not have a “qualifying child” who is
an “eligible foster child of the taxpayer” within the meaning of
section 32(c)(3)(B)(i), as amended, effective for taxable years
beginning after December 31, 1999, by the Ticket to Work and Work
Incentives Improvement Act of 1999, Pub. L. 106-170, sec. 612(a),
113 Stat. 1917 (the 1999 Act).
Some of the facts have been stipulated and are so found.
The stipulation of facts and accompanying exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Bay St. Louis, Mississippi.
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