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Income Credit (Qualifying Child Information), listing Frankie and
Avery as qualifying children.
On January 25, 2002, respondent mailed to petitioner a
notice of deficiency. In the notice of deficiency, respondent
disallowed the claimed dependency exemptions for Frankie and
Avery and the claimed earned income tax credit. Additionally,
respondent determined that petitioner’s filing status was single.
On April 10, 2002, petitioner filed a timely petition
contesting respondent’s determinations.4 This proceeding
followed.
OPINION
Respondent contends that petitioner is not entitled to claim
head of household filing status or the earned income credit
because Frankie and Avery resided in a foster home throughout the
year at issue. Respondent also contends that petitioner did not
provide more than one-half of Frankie and Avery’s support and,
therefore, is not entitled to claim dependency exemptions for
Frankie and Avery.
Respondent’s determinations are presumed correct, and
4Although respondent’s notice of deficiency dealt solely
with petitioner’s income tax liabilities for the taxable year
2000, petitioner disputed her income tax liabilities for 1998,
1999, and 2000. On June 14, 2002, respondent filed a Motion to
Dismiss for Lack of Jurisdiction and To Strike as to Taxable
Years 1998 and 1999. This Court granted respondent’s motion by
order dated Sept. 5, 2002, dismissing the case as to the taxable
years 1998 and 1999 and striking references to those years from
the petition.
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Last modified: May 25, 2011