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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
children.
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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