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and this opinion should not be cited as authority.
Respondent determined for 2002 a deficiency in petitioner’s
Federal income tax of $3,494.
The issues for decision are whether petitioner is entitled
to: (1) A dependency exemption deduction, (2) the earned income
credit, (3) head of household filing status, and (4) the child
tax credit.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
was filed, petitioner resided in Miami, Florida.
Although he was married, petitioner filed as head of
household and reported income of $14,605 on his 2002 Federal
income tax return. Petitioner has a child with Ms. Linda White
Johnson (Ms. Johnson), who is not his wife. He claimed a
dependency exemption deduction for this daughter, LJ.1 He also
claimed a child tax credit of $171, an earned income credit of
$2,329, and an additional child tax credit of $426.
Respondent issued a notice of deficiency determining that
petitioner is not entitled to head of household filing status,
the claimed dependency exemption deduction, or any of the credits
applicable to the child for 2002 because he failed to
1The Court only uses the minor child’s initials.
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