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trial, that monthly expenses, including the water bill of
approximately $50, the electricity bill of approximately $300,
the mortgage payments of $615, and the telephone bill of
approximately $50, were paid by either petitioner’s brother or
petitioner’s parents.
Petitioner estimated her monthly expenses in 1997 and 1998
as follows:
Car and insurance payments $477.00
Rent (including utilities) 120.00
Petitioner spent approximately $100 per child for school
clothing. The record does not reflect the amount paid by
petitioner for her children’s school supplies.
During the years in issue, petitioner was employed as a
clerk typist III at the Attorney General’s Office in Phoenix,
Arizona. Both petitioner’s gross wage and adjusted gross income
for 1997 and 1998 were $14,622 and $14,838, respectively.
Petitioner filed her 1997 and 1998 Federal income tax returns as
head of household and claimed the earned income credits.
Petitioner’s parents reported adjusted gross income for 1997
and 1998 of $21,116 and $31,411, respectively. Petitioner’s
brother filed his Federal income tax returns as head of household
for the years in issue.
Respondent determined that petitioner’s filing status was
single, not head of household, because she did not provide over
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