Early Robertson, Jr. - Page 4

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               earned income credit.  Therefore, your liabilities for                 
               these years were not decreased.                                        
               No other issues were raised at the hearing.                            
               On June 12, 2002, the Court filed as an imperfect petition a           
          document received from petitioner.  Therein petitioner stated his           
          desire to file a petition “for the tax period of 1995 to 1999               
          because my dependent was not on the tax form.”  Petitioner at               
          that time resided in Andalusia, Alabama.  Subsequently, on August           
          20, 2002, petitioner filed an amended petition expressing                   
          disagreement for the years “1993 to 1997” on the following                  
          grounds:  “I did not file proper information during these years.            
          I have enclosed information that should correct the filing                  
          procedure for those years.”                                                 
               Attached to the petition was a certified copy of an order              
          dated December 8, 1993, from the Circuit Court of Covington                 
          County, Alabama.2  The order recited that “the child Tangie L.              
          Robertson, born August 7, 1976, has been living with the father             
          since August 1993” and, on the basis of that change of                      
          circumstances, granted petitioner custody of the child and                  
          modified petitioner’s child support obligations.  These                     
          obligations continued to require monthly payments for two other             

               2 This Court takes judicial notice of the Dec. 8, 1993,                
          order.  See Fed. R. Evid. 201; Estate of Reis v. Commissioner, 87           
          T.C. 1016, 1027 (1986).                                                     

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