- 3 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011