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1998 was substantially justified. The documents that petitioner
sent to respondent failed to establish that his children received
over half of their support from petitioner during 1998.
Petitioner furnished no evidence that his ex-wife provided any
support for the children during 1998, and the record does not
include any indication of the amount of support, if any, that she
may have provided. Moreover, the record does not indicate that
petitioner’s ex-wife signed a waiver of her right to claim a
deduction for support of the child of whom she was awarded
custody in the divorce, and no such waiver was attached to
petitioner’s tax return as required by section 152(e)(2).
Petitioner’s failure to show how much assistance he received from
HUD during 1998 justified respondent’s disallowance of
petitioner’s claimed dependency exemptions. Even on the
assumption that petitioner’s assistance from HUD did not
significantly change from 1998 to 1999, petitioner’s combined
public assistance from HUD and FCDHD during 1998 nearly equaled
his total income of $10,698. The other documents that petitioner
submitted in support of his claimed dependency deductions did not
establish that petitioner’s children received over half of their
support from petitioner and his wife during 1998.
Head of Household Filing Status
Section 2(b)(1) defines a head of household as including an
individual taxpayer who is not married at the close of the
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