Ronald A. Horton - Page 3

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          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              
               This matter is before the Court on petitioner’s motion for             
          award of costs and attorney’s fees pursuant to section 7430.  The           
          issue for consideration is whether petitioner is entitled to                
          reasonable costs for expenses incurred in proceedings with the              
          Internal Revenue Service regarding his 2003 Federal income tax              
              Petitioner claimed head-of-household filing status, the                 
         earned income credit, and a dependency exemption deduction on his            
         2002 and 2003 Federal income tax returns.                                    
              Respondent determined that petitioner’s daughter did not                
         qualify as a dependent and that petitioner was not entitled to               
         the claimed filing status, credit, and deduction for the 2002 and            
         2003 taxable years.                                                          
              Respondent issued a notice of deficiency with respect to                
         petitioner’s 2002 taxable year on August 22, 2003.  Petitioner               
         filed a petition in connection with the 2002 taxable year on                 
         November 25, 2003.  Petitioner’s case was assigned to Appeals                
         Officer Pat Fu (Ms. Fu).  Petitioner provided respondent with                
         various documentation, including a modified divorce decree and               
         parenting plan signed by petitioner’s former wife.  These                    

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