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to section 7430 are to that section in effect when the petition
was filed (August 9, 1999). All Rule references are to the Tax
Court Rules of Practice and Procedure.
Background
Petitioner resided in Alexandria, Virginia, at the time the
petition was filed with the Court. Petitioner is the father of
three children who were, respectively, 16, 18, and 20 years of
age at the time of the hearing (July 18, 2001). Petitioner and
his ex-wife, who is the mother of the children, divorced in 1989.
The divorce decree granted petitioner custody of their two sons
and his ex-wife custody of their daughter.
During 1998, petitioner was self-employed as a manicurist.
Petitioner timely filed a 1998 Federal income tax return on which
he reported total income of $10,698. On the tax return,
petitioner listed his filing status as head of household, claimed
dependency exemption deductions for his three children, and
claimed an earned income credit of $3,756. Petitioner also
claimed an income tax refund of $2,244.
By letter dated March 18, 1999 (the examination letter),
respondent informed petitioner that “We are examining your
Federal income tax return for 1998 and find we need documentation
to verify certain items.” Respondent requested that petitioner
mail documentation to verify the claimed dependency exemptions,
head of household status, and earned income credit.
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