Matthew D. Gilmore - Page 4

                                        - 3 -                                         
          Department of Labor in the amount of $1,694.  Petitioner’s mother           
          worked full time during the year in issue and received minimum              
          wage from a local hotel.  Chantel did not work during the year in           
          issue, however she did receive some public assistance.                      
               The record is incomplete as to the expenses incurred and               
          paid by the household.  The expenses for support of the household           
          were shared between petitioner’s mother, petitioner, and Chantel.           
          The amount of the expenses relating to support of Ileane and                
          Janiah is unclear as is the allocation of support of the                    
          household between petitioner’s mother, petitioner, and Chantel.             
          Petitioner did, however, treat Ileane and Janiah as his own                 
          children in providing some support and caretaking.                          
               On his 2002 Federal income tax return petitioner reported              
          wage income of $9,359 and unemployment compensation of $1,694.              
          Petitioner claimed dependency exemption deductions for Ileane and           
          Janiah, an earned income credit, and child tax credits, and                 
          computed his tax using head-of-household status rates.  In the              
          notice of deficiency, respondent disallowed the claimed                     
          dependency exemption deductions, the earned income and child tax            
          credits, and adjusted the filing status to single.                          
               The burden of proof is on petitioner.  Section 7491 may                
          shift the burden of proof to the Commissioner under certain                 
          circumstances.  Petitioner has not established that he complied             

Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011