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with this employer during the remainder of 2000. This amount was
reflected on a Form W-2 issued to petitioner.
Although petitioner previously had a common-law marriage, he
was not married during the year 2000. However, petitioner claims
to have had a child in a relationship with a different woman and
offered into evidence a birth certificate for a female named La
Toya La'Que Johnson, who was born on October 4, 1980, and whose
mother is listed as Shirley Dianne Johnson. The birth
certificate, however, does not list a father, although petitioner
claims he was the father of La Toya Johnson. Petitioner was
never married to Shirley Dianne Johnson.
Petitioner filed a Federal income tax return for 2000 on
which he reported the $9,057 wage and salary income earned from
MHI Hotels LLC. He did not report the cash income he earned
doing carpentry work. Petitioner claimed head-of-household
filing status and claimed a dependency exemption deduction for La
Toya Johnson. The return shows a zero tax liability, Federal
income tax withheld of $966, and a claimed earned income credit
of $2,353, based upon La Toya Johnson as the qualifying child.
The tax withheld and the earned income credit totaled $3,319, all
of which was claimed as a refund. Petitioner did not elect to
have that amount applied to his 2001 estimated Federal income
tax.
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Last modified: May 25, 2011