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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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Last modified: May 25, 2011