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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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Last modified: May 25, 2011