Marci L. and Carl C. Voigt - Page 2

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          solely for purposes of deciding respondent’s motion for entry of            
          decision; it does not constitute findings of fact.                          
               On their jointly filed 2000 Federal income tax return,                 
          petitioners claimed four dependency exemption deductions, a                 
          $2,396 earned income credit (EIC), and a $225 wage withholding              
          credit, resulting in a $2,621 claimed refund.  Respondent                   
          remitted $1,725 (plus interest) of petitioners’ claimed refund to           
          the State of Idaho in satisfaction of petitioner Carl Voigt’s               
          (petitioner) unpaid child support obligation, pursuant to section           
          6402(c).1  Petitioners do not dispute this payment to the State             
          of Idaho.  Respondent also alleges that on May 25, 2001, he paid            
          the $896 balance (plus interest) of petitioners’ claimed refund             
          to petitioner Marci Voigt pursuant to an Injured Spouse Claim and           
          Allocation request (Form 8379) that she filed with respondent.              
          Petitioners dispute ever receiving this payment.                            
               By notice of deficiency dated October 12, 2001, respondent             
          disallowed petitioners’ claimed EIC and two of their claimed                
          dependency exemption deductions, asserting a $2,910 deficiency.             
          The parties are now in substantial agreement about the items                
          reflected in the notice of deficiency:  petitioners concede that            
          they are not entitled to their claimed EIC; respondent concedes             
          that petitioners are entitled to the four dependency exemption              

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       

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