- 6 -
individuals who do not have any qualifying children, and whose
earned income is $9,770 or greater are not entitled to an earned
income credit for that year. Sec. 32(a) and (b); Rev. Proc. 96-
59, 1996-2 C.B. 392. An individual with qualifying children is
entitled to a credit at higher levels of earned income and in a
larger amount than is an individual without qualifying children.
Sec. 32(a) and (b). As is relevant here, a qualifying child is a
child of a taxpayer who has the same principal place of abode as
the taxpayer for more than half of the taxable year. Sec.
32(c)(3)(A).
Petitioner claimed the earned income credit with Tristan and
Harvey as qualifying children. However, none of petitioner’s
children, including Tristan and Harvey, resided with petitioner
for any portion of 1997. Petitioner therefore had no qualifying
children during that year. See sec. 32(c)(3)(A)(ii). Because
petitioner had no qualifying children, and because he had taxable
wages of $18,546 in 1997, petitioner is not entitled to an earned
income credit in any amount for that year. Sec. 32(a) and (b);
Rev. Proc. 96-59, supra.
Finally, we briefly address an argument made by petitioner
in his petition that, because he did not receive a refund of
Federal income taxes for 1997, “the IRS [should] go after the
person who got the refund.” At trial, petitioner indicated that
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011