- 12 -
Federal income tax return. Petitioner sent documents to
respondent showing that during 1998 he received public assistance
of $1,584 from the Fairfax County Department of Human Development
(FCDHD), and that during the period between December 1, 1998, and
December 1, 1999, petitioner received housing assistance of
$9,036 from the U.S. Department of Housing and Urban Development
(HUD). Petitioner did not send to respondent any documents that
showed how much assistance he received from HUD prior to December
1, 1998.
Respondent’s position in the administrative and litigation
proceedings was that petitioner did not establish that he
furnished over half the support of his three children during
1998. Respondent received the following documentation from
petitioner in support of petitioner’s claimed dependency
exemptions: (1) An account ledger maintained by the apartment
building where petitioner lived indicating that petitioner paid
rent of $176 each month during 1998; (2) monthly phone bills
ranging from $37 to $269 during 1998; and (3) an account
statement indicating that during 1998 petitioner’s monthly
utility bills ranged from $49 to $125, prior to adjustment for
“energy assistance”.
On this record, we conclude that respondent’s position
denying petitioner dependency exemptions for his children during
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011