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Respondent determined a deficiency in petitioner’s Federal
income tax of $824 for the taxable year 2002.
After concessions by both parties,1 the issues remaining for
decision are: (1) Whether petitioner’s filing status for the
taxable year 2002 is married filing separately as determined in
the notice of deficiency, or single as claimed on petitioner’s
Form 1040, U.S. Individual Income Tax Return; and (2) whether
petitioner is entitled to an earned income tax credit in the
amount of $2,506 for the taxable year 2002.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Brooklyn, New York, on the date the petition was filed in this
case. Petitioner appeared in Court with an interpreter because
his understanding of the English language was limited.
Background
In 1995, petitioner married Brenda Rodriguez (Ms. Rodriguez)
in New York, New York. Petitioner and Ms. Rodriguez were
divorced in 1998. Petitioner had no children from this marriage.
Petitioner’s daughter, Gabriella Urena (Gabriella), was born
in 1996. Maria Hernandez (Ms. Hernandez), petitioner’s friend,
1Among the concessions, respondent conceded that petitioner
was entitled to claim Gabriella as a dependant for 2002 and that
he was entitled to a child tax credit for 2002 in the amount of
$208.
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