Miguel A. Echevarria - Page 3

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               Respondent determined a deficiency in petitioner’s Federal             
          income tax for the taxable year 2000 in the amount of $3,157.               
          The issues for decision are:  (1) Whether petitioner is entitled            
          to an earned income credit, and (2) whether petitioner is                   
          entitled to a child tax credit.1                                            
          Background                                                                  
               Some of the facts have been stipulated, and they are so                
          found.  Petitioner resided in Greenfield, California at the time            
          the petition was filed with the Court.                                      
               During the tax year in issue petitioner lived in an                    
          apartment with Maria Magdalena Velasquez and her son, Manuel                
          Velasquez, who was 6 years old in 2000.  Petitioner is not the              
          biological father of Manuel.  Petitioner, Maria, and Manuel have            
          lived together as a family since approximately 1997.  Petitioner            
          and Maria were not married during the tax year in issue.                    
          Petitioner provided some support for Maria and Manuel and treated           
          Manuel as his child.                                                        
               On his Federal income tax return for 2000, petitioner listed           
          his filing status as head of household and claimed a deduction              
          for a dependency exemption for Manuel, an earned income credit              
          based on Manuel as a qualifying child, and a child tax credit.              
          The return reflected Manuel Velasquez as petitioner’s son.                  


               1  Respondent conceded that petitioner is entitled to a                
          deduction for a dependency exemption for Manuel Velasquez and               
          that petitioner is entitled to head of household filing status.             




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