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employed in 2000 and received wages in the amount of $2,576.
Petitioner timely filed a Form 1040A, U.S. Individual Income
Tax Return, for the taxable year 2000. On his return, petitioner
designated his filing status as head of household and claimed the
standard deduction in the amount corresponding to that filing
status. Petitioner also claimed: (1) Deductions for dependency
exemptions for his two minor daughters, Alejandra Anae and
Araceli, and (2) the maximum earned income credit. Petitioner
did not claim a child tax credit.3
Petitioner reported on his income tax return for 2000 the
wages that he received, and he attached to his return a Form W-2,
Wage and Tax Statement, from each of his two employers.
Petitioner did not report on his return the wages that his spouse
received, nor did he attach to his return the Form W-2 from her
employer.
Petitioner’s income tax return for 2000 was prepared by Juan
E. Hernandez of Zeta Enterprise in Sacramento, California.
Petitioner sought the assistance of a return preparer because he
was unable to prepare a return himself. Petitioner is a native
speaker of Spanish, and his ability to speak and understand
English is extremely limited.
3 Petitioner reported zero tax on line 26 of his Form 1040A
and was therefore ineligible for a child tax credit. See sec.
24.
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