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taxable year 2002, petitioner opened guardian savings accounts
for CME and CJE. As of December 31, 2002, the balances of these
accounts were $722.40 and $206.23 for CME and CJE, respectively.
Further, petitioner gives her grandchildren monthly cash
allowances. Petitioner not only provides Ms. Embry and
petitioner’s grandchildren with monetary and material items but
also provides “love, care, and understanding to help them live a
normal and happy life with complete confidence in themselves and
high regard and respect for their well being.”
On March 2, 2003, petitioner went to the Internal Revenue
Service office in Hampton, Virginia, to receive assistance in
preparing her 2002 Federal income tax return. In fact,
petitioner’s return was prepared by an Internal Revenue Service
employee. Petitioner voluntarily signed the 2002 Federal income
tax return and timely filed said return on or about March 21,
2003.
On her return, petitioner claimed CME and CJE as dependents
and claimed the resulting dependency exemption deductions, as
well as child tax credits of $923 and an earned income credit.
Further, petitioner claimed head-of-household filing status on
her 2002 Federal income tax return.
During the 2002 taxable year, although CME and CJE often
visited petitioner’s home on weekends and holidays, both CME and
CJE lived with Ms. Embry in her home.
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Last modified: May 25, 2011