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Respondent determined a deficiency in petitioners’ Federal
income tax of $939 for the taxable year 1998.
The issue for decision is whether petitioners are entitled
to a dependency exemption deduction and a child tax credit for a
son of petitioner husband (petitioner), Jonathan Lee Thomas
(Jonathan).1
Petitioners resided in Illinois on the date the petition was
filed in this case.
Petitioner and his former wife, Jonnie Linda Thomas (Ms.
Thomas), were divorced pursuant to a Judgment of Dissolution of
Marriage of the Circuit Court, Twentieth Judicial Circuit, St.
Clair County, Illinois, dated October 3, 1988. This judgment
provided in relevant part:
That the husband shall have the income tax deduction or
exemption for the minor child, Jonathon [sic] Thomas, and
the wife shall not claim said child on her tax returns so
long as the husband pays child support and is current
thereon.
During the entire year in issue, Jonathan resided with Ms. Thomas
in Rome, New York, and did not reside with petitioners.
1Petitioners argue in the petition that the “IRS has
exceeded its 3-year statutory period to process any claims.”
Petitioners did not address this issue at trial, and we therefore
consider it to have been abandoned. However, we note that
petitioners’ return for taxable year 1998 was filed on or about
April 8, 1999, the statutory notice of deficiency with respect
thereto was timely issued on February 1, 2002, and the petition
in this case was timely filed. Thus, the 3-year period of
limitations on assessment and collection has not expired. Secs.
6213(a), 6501(a) and (b)(1), 6503(a)(1).
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