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children, Shawnda Swain and Ebony Redmond, were the children of
petitioner’s niece. The other child, Tanisha Moore, was the
child of a person petitioner described as a friend or “partner in
crime” of her niece. Petitioner testified that Shawnda Swain and
Ebony Redmond stayed with her for approximately 6 to 8 months in
1999 and 2000 and that Tanisha Moore lived with her for 5 to 6
months in 1999. Petitioner admitted that Tanisha Moore did not
live with her in 2000 and that she should not have claimed a
dependency exemption deduction for her in 2000.
In claiming the dependency exemption deductions for the
children, petitioner incorrectly described her relationship to
them. On her 1999 return, petitioner stated that Shawnda Swain
and Tanisha Moore were her foster children and that Ebony Redmond
was her son. On her 2000 return, petitioner incorrectly stated
that Tanisha Moore was her daughter, that Shawnda Swain was her
foster child, and that Ebony Redmond was her son.
In addition to the dependency exemption deductions,
petitioner also claimed various child tax credits for Shawnda
Swain, Ebony Redmond, and Tanisha Moore. On her 1999 return,
petitioner claimed a credit for child and dependent care expenses
of $960, a child tax credit of $889, and an additional child tax
credit of $611. On her 2000 return, petitioner claimed a child
tax credit of $1,076 and an additional child tax credit of $424.
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