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expenses for propane and gas for the generators to provide
electricity.
Petitioner’s family has picked nuts for about 15 years.
Petitioner has led this activity for the last 5 or 6 years.
During the nut-picking season, petitioner and her children go to
Utah or Nevada to pick nuts and stay in a small trailer.
Petitioner then sells the nuts on a cash basis and earns about
$10,000 per season. During the year at issue, petitioner also
worked at Goodwill Industries, Denny’s Restaurant, and Southern
Utah Pecan Ranch.
On her 2000 tax return, petitioner filed under “Head of
household” filing status and claimed her stepbrother, Brendin
Sliwinski, and her stepsister, Anna Sliwinski, as dependents.
Petitioner reported $10,150 on the Schedule C, Profit or Loss
From Business, as self-employment income from the nut picking,
and $3,780 in wages. After claiming the EIC, petitioner claimed
a refund of $2,341.
In the notice of deficiency, respondent determined that
petitioner was not the custodial parent of the claimed
dependents, changed her filing status to “Single”, disallowed her
Schedule C self-employment income, and denied her claim to the
EIC.3 As a result, respondent denied petitioner’s refund.
3 The notice of deficiency reports that the year at issue
is 2001. We note that the year at issue is 2000 as shown on
petitioner’s tax return, the petition, and forms attached to the
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