Heather Lee Comeau Sliwinski - Page 4

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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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