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Respondent determined for 1999 a deficiency in petitioner’s
Federal income tax of $2,987.
The issues for decision are: (1) Whether petitioner is
entitled to dependency exemption deductions; (2) whether
petitioner is entitled to earned income credits; (3) whether
petitioner is entitled to head of household filing status; (4)
whether petitioner is entitled to child tax credits; and, (5)
whether petitioner is entitled to child care credits.
Background
Some of the facts have been stipulated and are so found.
The stipulations of facts and exhibits received into evidence are
incorporated herein by reference. At the time the petition was
filed, petitioner resided in Austin, Texas.
Ms. Yolanda Hardeman is the mother of Eric Walker, Jr.
(Eric), and Cassandra Hardeman (Cassandra). Petitioner is Ms.
Hardeman’s godmother and neighbor. There is no other
relationship by birth or marriage between petitioner and Ms.
Hardeman and her children.
Petitioner timely filed her electronic 1999 Federal income
tax return as head of household and reported income of $26,358.
Petitioner claimed dependency exemption deductions for Eric and
Cassandra as well as several credits relating to the children.
The return states that the children are petitioner’s foster
children.
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Last modified: May 25, 2011