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amount of the standard deduction) and disallowance of the two
dependency exemptions, the earned income credit, and the child
tax credit.
On October 20, 2001, petitioner retained his present
counsel.
On December 3, 2001, petitioner filed a petition for
redetermination with this Court. See sec. 6213(a). Petitioner
placed the entire amount of the deficiency in dispute, assigning
error to each of the adjustments made by respondent in the notice
of deficiency. Petitioner alleged, among other things, that he
was the natural father of the two claimed dependents.
On December 15, 2001, petitioner’s counsel sent additional
documentation to respondent. This included the same information
previously sent by petitioner, as well as a copy of petitioner’s
2000 tax return. Petitioner also provided an uncertified
Affidavit of Parentage5 for each child which indicated that he
was their natural father. The uncertified affidavits were signed
by petitioner and dated December 11, 2001. After reviewing the
documentation provided by petitioner, respondent did not alter
his position.
5 The Affidavit of Parentage is a form provided by the
State of Maryland. The Annotated Code of Maryland, Family Law
Article, Sec. 5-1028, Affidavit of Parentage, provides, in part,
that “An executed affidavit of parentage constitutes a legal
finding of paternity, subject to the right of any signatory to
rescind the affidavit in writing within 60 days after execution
of the affidavit”.
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Last modified: May 25, 2011