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income tax. The issues for decision are whether petitioner is
entitled to (1) a deduction for certain dependency exemptions and
(2) a child tax credit which he claimed on his 1998 Federal
income tax return. We decide both issues in the negative.
The parties have stipulated some of the facts. Their
stipulation of facts and the exhibits submitted therewith are
incorporated herein by this reference. Petitioner resided in
Montgomery, Alabama, when his petition was filed.
Petitioner filed a 1998 Federal income tax return, using the
filing status of “Head of Household”. On that return, he claimed
a dependency exemption deduction for five children (collectively,
the children) whom he listed as a (1) child named Abdoul A. Amar,
(2) child named Astou G. Amar, (3) niece named Asta M. Amar, (4)
niece named Maymouna A. Amar, and (5) nephew named Mohammed Diod.
He claimed on his return that two of the children, Abdoul A. Amar
and Astou G. Amar, qualified him for a $491 child tax credit
under section 24.
On October 5, 2000, respondent mailed a letter to petitioner
requesting a list of persons who lived in his household, as well
as their relationships to him, their Social Security numbers, and
the number of months each person lived in petitioner’s household
during the taxable year. Respondent also requested in his letter
that petitioner supply respondent with a copy of each dependent’s
birth certificate or green card.
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