- 3 - taxable year 2000. On his return, petitioner listed his filing status as head of household, and he claimed dependency exemptions for two children (Lilly Phan and Anna Phan), the earned income credit, and the child tax credit. Petitioner also claimed a refund of tax in the amount of $4,098. Petitioner’s 2000 return was selected for examination. By letter dated April 6, 2001 (the examination letter), respondent proposed to: (1) Change petitioner’s filing status from head of household to single (and allow only the standard deduction for the latter filing status); and (2) disallow the two dependency exemptions, the earned income credit, and the child tax credit. Concurrently, respondent requested specific information and documentation from petitioner to substantiate the filing status, dependency exemptions, earned income credit, and child tax credit as claimed on his return. On April 22, 2001, petitioner responded to the examination letter by mailing various documents to respondent. This material included a birth registration notice (not a birth certificate) for Lilly Phan, a birth certificate for Anna Phan, a Social Security card for each child, a purported lease, and a letter from Lamont Elementary School regarding Lilly Phan’s enrollment. Neither of the birth records for the two children identified petitioner as their father. After reviewing this material, respondent concluded that the information submitted wasPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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