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and (2) disallow the two dependency exemptions and the earned
income credit. Concurrently, respondent requested specific
information and documentation from petitioner to substantiate the
filing status, dependency exemptions, and earned income credit as
claimed on her return.
Petitioner either failed to respond or failed to respond
adequately to respondent’s request. Accordingly, in September
1999, respondent determined a deficiency in petitioner’s income
tax for 1998. The deficiency was attributable to the adjustments
proposed in respondent’s April 23, 1999, letter.
In December 1999, petitioner commenced a case in this Court
by filing a petition for redetermination. See sec. 6213(a).
Petitioner’s case was assigned docket No. 18517-99S. In her
petition, petitioner alleged that she provided her son’s “entire
support”.
Petitioner’s case was considered by respondent’s Appeals
Office at the Philadelphia Service Center. In due course, the
case was settled by respondent’s concession that petitioner was
entitled to the refund of tax as claimed on her return. A
stipulation to that effect was filed by the parties on October 2,
2000. On the following day, the Court entered decision “pursuant
to the stipulation of the parties”.
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