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Respondent determined a deficiency in petitioner’s 2002
Federal income tax of $2,116. The issues for decision are
whether petitioner: (a) Received income from self-employment;
(b) is entitled to the earned income credit; (c) is entitled to
head of household filing status; and (d) is entitled to claim two
dependency exemptions.
Some of the facts have been stipulated and are so found.
The stipulation of facts and exhibits received in evidence are
incorporated herein by reference. At the time the petition was
filed, petitioner resided in Luling, Texas.
Background
Petitioner timely filed her Federal income tax return for
2002 showing her address as P.O. Box 1176, Luling, Texas.
Petitioner claimed Derrick McKenzie (Derrick) and Destiny Sampson
(Destiny) as dependents on the return. Petitioner’s only income
was reported on Schedule C, Profit or Loss From Business.
The Schedule C reported a principal business or profession
of “SECRETARIAL/OFFICE ADMINISTRATIVE SERVICES” at 1604 Old Lake
Road, Smithville, Texas. Petitioner reported gross income on
Schedule C of $15,935, as well as office expense of $410, and
phone expenses of $1,200, resulting in a net profit from business
of $14,325.
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