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Calesa was his daughter. During 1995, petitioner took a blood
test that determined he was not Calesa’s biological father.
Calesa still thinks petitioner is her father.
During 1997, Calesa lived the majority of the year with Ms.
Harrell in public housing. Calesa spent Friday nights through
mid-day Sunday with petitioner. Calesa split holidays between
Ms. Harrell and petitioner; i.e., if Calesa spent Thanksgiving
with petitioner, she spent Christmas with Ms. Harrell.
During 1997, petitioner worked at Valvoline Instant Oil
Change. He was paid approximately $8.70 per hour. His earned
income and modified adjusted gross income for 1997 was $11,847.
Calesa received no support from her biological father.
During 1997, petitioner purchased approximately $400 worth of
clothing and shoes for Calesa. Petitioner bought most of
Calesa’s clothes. Petitioner provided babysitters for Calesa.
Petitioner also took Calesa out for meals at Burger King,
McDonald’s, and other restaurants that children like.
Petitioner still sees Calesa and provides some support for
her even though he is not her biological father.
Tax Return and Collection Activities
Petitioner filed a Federal individual income tax return for
1997. On his 1997 return, petitioner listed Calesa as his
daughter and claimed her as a dependent. He also claimed head-
of-household status and an earned income credit (EIC).
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Last modified: May 25, 2011