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Respondent determined a deficiency in petitioner’s 2001
Federal income tax of $4,880.30. The issues for decision are
whether petitioner is entitled to head of household filing status
and whether petitioner is entitled to a claimed earned income
credit of $3,906. Some of the facts have been stipulated and are
so found. We incorporate by this reference the parties’
stipulation of facts and the accompanying exhibits. Petitioner
was a resident of Los Angeles, California, at the time he filed
his petition.
In 2001, petitioner resided with Yolanda Margarita Guzman
(Ms. Guzman) and their two children in a three-bedroom house
owned by Ms. Guzman’s parents. Petitioner and Ms. Guzman were
not married. Their children are named Cesar Mateo Diego, born on
April 10, 1992, and Juliana Maria Diego, born on May 3, 2000.
Ms. Guzman’s parents, her brother, her sister, and her sister’s
husband and three children all resided in the same house with
petitioner, Ms. Guzman, and their two children.
On his 2001 Federal income tax return, petitioner reported
adjusted gross income (AGI) of $13,553, and computed his tax as a
head of household. He also claimed the following: Dependency
exemption deductions for Ms. Guzman and their two children, an
additional child tax credit of $355, and an earned income credit
of $3,906. Respondent disallowed petitioner’s claim to the
dependency exemption deductions, the full amount of the
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