- 3 -
Winfred Scilla Tovar and Samantha C. Tovar, the sum of
three hundred twenty-five ($325.00) per month per
child, for a total of six hundred fifty dollars
($650.00) per month, beginning on June 1, 1989, and
continuing on the 5th day of each month thereafter,
provided that when one of said children reaches the age
of 18 years, marries, dies, or otherwise is emancipated
from parental control, the payment for that child shall
cease thereafter.
9. Provided that no arrearage in the payment of
child support exists, the Husband shall be entitled to
claim the child, Samantha C. Tovar, as his dependent
for tax purposes in any year in which separate tax
returns are filed, and the Wife, as the custodial
parent, expressly waives the right to claim that child
as her dependent for tax purposes in any year in which
separate tax returns are filed.
Petitioner gave a copy of this agreement to the VITA
representative to include with petitioner’s 1999 return. The
agreement was not included with that return as electronically
filed. Petitioner had included that agreement with each previous
Federal income tax return which he had filed since 1990. Shortly
after filing his 1999 return, petitioner mailed respondent two
copies of the agreement to be considered in connection with that
return.
Respondent determined (and reflected in a notice of
deficiency issued to petitioner) that petitioner was not entitled
to claim Samantha as his dependent. Accordingly, respondent
determined, petitioner’s correct filing status was single, and he
was not entitled to an earned income credit. The notice of
deficiency states as to respondent’s determination:
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011