- 2 -
income tax. The issues for decision are whether petitioner is
entitled to (1) a dependency exemption deduction for his
daughter, Samantha, (2) head of household filing status, and
(3) the earned income credit. We decide the first issue in the
affirmative. We decide the remaining two issues in the negative.
Background
Some facts have been stipulated. The parties’ stipulation
of facts and the exhibits submitted therewith are incorporated
herein by this reference. Petitioner resided in Alabama when his
petition was filed.
Petitioner filed electronically a 1999 Federal income tax
return, using the filing status of “Head of Household”. The
return was prepared by a representative from VITA, the Volunteer
Income Tax Assistance program. On that return, petitioner
reported total income of $16,274 and claimed a dependency
exemption deduction for his youngest daughter, Samantha, who was
born on October 22, 1980. Petitioner also claimed on his 1999
return that he was entitled to an earned income credit.
Petitioner and his former wife, Jeanine, were divorced in
October 1990. Approximately 15 months earlier, they had executed
and signed a notarized agreement entitled “Memorandum of Property
and Support Agreement After Separation”. In relevant part, the
agreement provided:
8. The Husband shall pay to the Wife, for
maintenance and support of the parties’ children,
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011