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Respondent issued a notice of deficiency to petitioner in
which respondent disallowed the dependency exemption deductions,
child tax credit, and earned income credit, and changed
petitioner’s filing status to single.
On November 24, 2004, respondent’s counsel sent petitioner a
letter requesting that she provide respondent with information
relevant to respondent’s determination with respect to her
liabilities in this case. The information respondent requested
from petitioner was as follows: (a) Any and all documentation
substantiating that petitioner is entitled to head-of-household
filing status for 2002; particularly any information supporting
that a “qualifying person” lived with her in her home for more
than half of the 2002 tax year; (b) any and all documentation
substantiating that petitioner is entitled to either or both of
the two dependent exemption deductions claimed on her 2002 tax
return, particularly any information supporting that she provided
more than half of each claimed dependent’s total support for the
2002 tax year; (c) any and all documentation substantiating that
petitioner is entitled to claim the earned income credit as shown
on her 2002 tax return, particularly any information supporting
that a “qualifying child” or children lived with her in her home
for more than half of the 2002 tax year; (d) any and all
documentation substantiating that petitioner is entitled to the
child tax credit for the 2002 tax year; (e) any and all
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